HMRC1234

Thank you for your reply. Sorry to ask again, but I find the wording confusing, where it says 46-90 days. I'd just to clarify... "At least 3" means someone has 3 ties? And... that If I have 3 ties ("At least 3"), using table A, that "46-90" means that I can spend up to and including 90 days per tax year in the UK (without becoming a UK tax resident)? Or does this mean something else? If i'm using the same logic as above; using table B and I have 3 ties, this now reads 91-120, so I am assuming I would now have up to and including 120 days available in the UK before becoming a UK tax resident? Thanks

Thanks for your reply, So when considering the 90 day tie, it's a maximum of 90 days in a 2 year period. If I spend more than 90 days in the uk in 2 consecutive years, then I am considered to have a 90 day tie? As Admin 25 says, it can be a mix of days over the 2 previous years, but I must stay at or below 90 days total to avoid having a 90 day tie.

My question relates to this page: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3 On this page there are a couple of tables, which show when considering UK ties, the maximum amount of days one can spend in the UK and remain a UK NON-resident for tax. One table is for people who have spent at least 1 out of the last 3 years, as a UK tax resident, the other table is for people who have NOT been a UK tax resident in the last 3 tax years. when considering these statements; "If you were not UK resident in any of the 3 tax years before the one you are considering," and "Ties required if individual was UK resident in 1 or more of the 3 tax years before the year under consideration", could you please provide a layman's explanation of what is considered the last 3 tax years? For example, say one left the UK in 2021 tax year, provided they remained a non-resident since, in which tax year would they exit this 3 year period? Referring to the ties, I would like to confirm the total amount of ties are; family, accommodation, work, 90 day and country (5 ties). There is another tie, full time of education & family, can you confirm that this tie is for those with children in the UK for education purposes and does not apply to families who live in the UK? When referring to table A, so I understand how to read this table correctly, I would like to confirm, say that if I have 3 ties, that I can spend up to and including 90 days in the UK? The table states "Days spent in the UK in the tax year under consideration: 46-90, UK ties needed: At least 3". Again, can you please break this down into layman's terms.

Thanks for the reply, I would just like to clarify... The 90 day tie has a 2 year (tax year) look back, so the 90 day tie only considers the 2 tax years prior ones current tax year, after those 2 tax years. In the HMRC Admin 19 reply above, it states; "It is 90 days in a tax year and it can be either of the 2 previous years.", I would like to confirm where it states '90 days in either or both' (in my previous question), that this implies that one would have a 90 day tie IF, #1 in the previous 2 tax years, if one spent greater than 90 days in year 1 and greater than 90 days in year 2, OR #2 if they spent greater than 90 days in the UK in just one of those years? Please provide a layman's explanation. In my case, I had spent greater than 90 days in the UK for the 2021-2022 tax year (I was a UK tax resident), I left the UK in 2021. I spent equal to/less than 90 days (actually =

Hi, I would like a clear definition of the 90 day tie. It is stated: “The individual will have a 90 day tie for the tax year if they have spent more than 90 days in the UK in either or both of the previous 2 tax years immediately before the year under consideration.” How is this 90day period defined? Is it 90 days per year, over the previous 2 tax year periods? OR, is it 90 days total, across the previous 2 years