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  • Statutory Residency Test: which sequence to be followed to understand the eligibility?

    Can someone explain which sequence to follow in order to qualify for Statutory Residency Test? I am a British citizen, lived in the UK till 25 May 2022 and then moved to UAE. In the current tax year (06 April 2022 - 05 April 2023) I have lived 290 days outside of the UK Now which sequence I should follow to determine my residency status?
  • RE: Check UK residency status rule: Definition of 'days'

    Thank you for the clarification. Between 06 April and 25 May 2022, I worked for a client in Saudi Arabia from the UK under my company. I followed the clients' working calendar (Sunday to Thursday) and statutory holidays. The working days more than 3 hours (total 26) are as follows. 1) Total number of days between 06 April and 25 May = 50 2) 7 Weekends where I didn't work = (14 days) <April: 8,9, 15,16, 22,23, 29,30, May 06,07, 13,14, 20,21> 3) Statutory Eid Al Fitr Holidays from 01 May to 05 May, where I didn't work as offices were closed in Saudi Arabia = <5 days> 4) Worked for less than 3 hours as I was not well = <2 days>... 11, 13 April 5) Worked for less than 3 hours as I was busy with travel and relocation preparations = <2 days> ..... 24 and 25 May 6) Personal time off = <1 day> 15 May Thus, I worked more than 3 hours (50 - 24) = 26 days. Would such details satisfy the clause "the number of days on which you work for more than 3 hours in the UK is less than 31?" Thanks Gary
  • RE: Inheritance Tax

    Ok, thanks, Will do. We can close this chat. Thanks
  • Inheritance Tax

    Hello, I have been a naturalised UK citizen since 2013, whereas my Mother remained in her native country. She passed away recently, leaving behind a residential flat with a market value of c.£300,000 for her legal heirs, which include my two elder sisters and me. All 3 of us get 33.3% each as the inheritance, which is c.£100,000. We haven’t sold the residential flat as one of my sisters lives there. It is just that I have a share of 33.3% in that flat. In my case, does this come under the UK inheritance tax law? Do I have to disclose the above information to HMRC?
  • Check UK residency status rule: Definition of 'days'

    In “Check your UK residency status, one of the questions says How many days did you work in the UK for 3 or more hours between 6 April 2022 to 5 April 2023? Q1: What is the definition of ‘days’? Is it working days or calendar days? Q2: Do we exclude any statutory holidays? Q3: What documentary evidence is required to prove ‘How many days worked and how many hours worked per day' while in the UK?