How Many Days can UK Expats Spend in the UK and Retain Non-Resident Status

ProACT Sam answers questions for Expats Living and Working Abroad 

Are you planning your UK trips and work schedule for the tax year ahead?

Are you unsure of how much time you can spend visiting family, business or working in the UK?

Today we will outline how a UK Expat Living and Working Abroad  can plan the business and family trips to the UK without impact on your UK non resident tax status

Non Resident

You could be considered non resident to the UK from the day you leave the UK, but under common reporting standards you must have a tax residence elsewhere. You could achieve this by living abroad for more than 183 days in another country as tax resident.

Once you are considered non tax resident, you can still visit the UK without losing your non resident tax status. You could be tax resident in a low tax countries like Cyprus, Malta, Monaco or the Middle East and want to save up to 40% by remaining a non resident Expat.

Let’s look at how you may be affected.

Days in the UK

There are thresholds and conditions that determine your non resident status and are connected to your ties to the UK and how you spend time in the UK. 

For UK Expats already Non Resident and Living and Working Abroad :

45 Days - If you spend less than 45 days in the UK in any year you are non resident.

90 Days - If you spend up to 90 days a year in the UK you must have 3 or less ties.

Non Resident Ties to the UK 

To avoid ties to the UK you could:

  1. Work less than 40 days in the UK in any tax year

  2. Residential Property, or any home you keep is a tie if you spend more than 1 day a year staying there

  3. More than 90 days in the UK is a tie if you do so in any one of the current or previous 2 tax years

  4. Spend more time in one other country as tax resident than in the UK in any tax year

  5. Your family (spouse, partner and minor children) should live abroad with you, in the UK it a tie, (but not a burden)

You can spend more time in the UK - up to 182 days in any tax year and remain tax resident, as long as you don’t become tax resident in another country by being resident for more than 183 days.

120 Days - to stay in the UK up to 120 days you must have 2 or less ties to the UK.

182 Days - to stay in the UK up to 182 days you must have 1 or less tie to the UK.

Avoid ties to the UK to remain non resident of worldwide UK tax on income.

Free and Non Resident

To stay free of UK Tax follow the rules.  Consider your ties to the UK.

Contact us with your questions, we can offer a free review of your circumstances and guide you on retaining your non resident tax status.