David Lambotte
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Tax Residency Questions
Hello. I am currently non-UK tax resident. I am looking at taking on a role which would involve me travelling to and working from the UK for a certain number of days through each year. I'm unclear on 2 things when reviewing the statutory residency tests. 1) "Substantive UK employment" - would working as a consultant be deemed substantive UK employment for these purposes? 2) "Accessible UK accomodation" - if I rented a flat, I presume that would be a UK tie? However what about Airbnb or Serviced Apartments? I would like to have only 1 UK tie so that I could spend 121-182 days there per year without becoming UK tax reisdent. Thanks for any advice!