melodyuk

Hi, I am confused when will I become a UK tax resident here. Would you please help? Thank you. I removed to the UK alone on 1-Dec-2022. Therefore, I was not a UK resident for the tax year 2022-2023, because I didn't have sufficient UK ties (only stayed in the UK for 125 days, no family, no work). From the information given on HMRC's website, I note if I was not a UK resident in the past 3 years (2020-2023), to be a UK tax resident in the tax year 2023-2024, 3 UK ties are needed when I spend 91-120 days in the UK, i.e. 6-Apr-2023 + 91 days = 6-July-2023 (+ 3 UK ties). I consider the 3 UK ties to be applied are accommodation tie, work tie & 90 day tie, since I don't have a family here. If I am employed by a company in UK since 15-Apr-2023. What is the date for me to be identified as a UK tax resident? a/ Should I immediately become a UK tax resident on 15-Apr-2023 (but I only has spent 10 days in the UK in this tax year, from 6-Apr to 15-Apr, not 91 days); or else, b/ Should I be identified as a UK tax resident on 6-July-2023, when I have 3 ties and spent 91 days in this tax year?