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Posted Thu, 23 May 2024 15:41:15 GMT by Jek Kova
Thanks so much for this. I'm a British Citizen. I own a house in the UK and file and pay tax return on that income. However, I have no tax residency as I spend most of my time working remotely from various countries in the Americas, and have no home in the UK. I have my own non-UK company and work on R&D Projects when not doing client work - companies that are not UK based, and investment income that is not UK based. As per my understanding, I can spend unto 46 days a year in the UK without raising questions. I'm interested in spending some more days, say 80-90 a tax year. My Mother is getting old and I'd like to spend the time with her there, and take her for trips Africa, never spending more than 30 consecutive days in the UK. As I have no tax residency and work for myself on digital research and product development through my Company, can I still be in the UK for 80 days and not be tax resident there (I will only work 2 hours a day some days while there)? Do I need to demonstrate working for my own company more than 3 hours a day, with no gap over 31 days, while outside the UK? There are times when I don't have billable clients but am working on projects that might pan out and chasing clients. Relatedly, does having a company make me self-employed? Thanks so much.
Posted Wed, 29 May 2024 09:35:02 GMT by HMRC Admin 19 Response
Hi,

You can see guidance here:

RDR3: Statutory Residence Test (SRT) notes

Thank you.

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