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Posted Mon, 24 Oct 2022 19:03:47 GMT by Ed Marsh
Hello. If the answers are clear that I won't be a UK resident for tax purposes, am I required to file any tax forms / information with the UK? I am a US citizen who may be traveling to work in the UK next year. All of my information is based on assumptions about a future project which may have me in the UK for 89 days of the current tax year and no more than 120 of the next. For the current tax year, I would not meet any of the automatic overseas tests. Nor would I meet any of the automatic UK tests (I own my US home). And I would not meet four of the sufficient ties tests and therefore am not a UK resident for tax purposes. For the next tax year, the same would remain true regarding the automatic overseas tests and the automatic UK tests. This would leave the suffient ties tests. Family tie: While my wife may come with me, she would not be a UK resident for tax purposes (she does not work). Accommodation tie: I have none. I will be staying in a series of air bnbs and hotels, never more than 90 days. 90 day tie: Not applicable because I will have only been in the UK for less than 90 days of the previous tax year. Work tie: This would be my one tie. Country tie: In both tax years in question I will spend the majority of those years in the US. As I understand it, with one sufficient tie I would be a non-UK resident for tax purposes. And should I have two ties I would still be okay provided my time in the UK did not exceed 120 days. If I have misinterpreted any of the above, please let me know. If I have not: Do I have to file any forms with the UK tax authority? Thank you in advance.
Posted Fri, 28 Oct 2022 10:07:45 GMT by
Hi Ed Marsh, 

If you are deemed non resident in the UK for tax purposes and have no sources of income arising in the UK, then there is no tax liability.

If you take the self assessment test, available at:

Check if you need to send a Self Assessment tax return

You will be able to confirm if a tax return is required or not.

If there is no tax liability and a tax return is not required, then from HM Revenue and Customs, there are no forms that you need to submit from a tax point of view.

Thank you. 

Posted Fri, 28 Oct 2022 17:33:54 GMT by Ed Marsh
Thank you. Does the tax return include a section to determine UK tax residency or is that done via a different process. And, if so, can you point me toward that process? Thank you in advance.
Posted Wed, 02 Nov 2022 11:06:13 GMT by HMRC Admin 17

Ed Marsh ,
You will need to review the guidance and take the tests at :

Residence, domicile and the remittance basis: RDR1   . 

Having taken the tests you will know your residence status, your domicile and whether the remittance basis applies,
all of which will aid in completing the supplementary page SA109 .

Thank you.


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