Tomas French

Thank very much you for your answer. However, this response contradicts previous advice given by HMRC on these forums to spouses of military personnel working from home in SBAs. It is also contrary to the terms of my immigration status given by the Home Office. Regarding immigration status, my leave to remain was granted as a family member of armed forces. This allows me to work in the UK and is a route to settlement type visa that allows me to obtain indefinite leave to remain after the 5 year period of my current visa. Additionally, as per the relevant Home Office policies, "time spent overseas on an accompanied posting is counted as time spent in the UK". Hence, according to the Home Office I would be considered a UK resident as living in the UK. Regarding previos advice given by HMRC to spouses of military personnel working from home in SBAs, the post titled "Working from Sovereign Base as a military spouse" on Forum 10 (same circumstances of spouse of military personnel working in RAF Akrotiri from home) has a response from HMRC Admin 25 saying "As you are living on the base and working from home you would still be considered as working in the UK as this is classed as UK soil. There would be no change to your tax status". Another example is found in Forum 5 on the post titled "Tax rules for self-employed spouse living on a military base overseas" (this time, self-employed spouse of military personnel working from home in SBA) with a response from HMRC Admin 20 saying "As you are working on sovereign territory you are classed as still being in the UK and will only be liable for UK tax." and "A military base is sovereign territory so by you living on the base you are still classed as living in the UK.". Please clarify as how my specific situation differs (if it does) to those referenced above and please provide specific legislation covering these matters. Also, please confirm that, if in fact I will be considered as still being in the UK, working in the UK and a UK tax resident, that the companies for which I'm a director will be considered UK tax residents as well, since they will be managed and controlled from the UK. Many thanks in advance.

I'm a UK resident (leave to remain) and been a UK tax resident for the last 2 years, working as self-employed. I also act as resident director for two UK companies. I'm moving to Akrotiri with my partner who is in the British Army. We will be living on the base and I will be working from home. I will also hold board meetings and manage the two UK companies from home at the base. Will I still be considered a UK tax resident and be required to file my self-assessment? Regarding the companies, will them too be considered by HMRC as companies managed and controlled from the UK (thus considered as UK tax residents)?