How Many Days in the UK can Non Resident UK Expats Spend with 2 Ties
ProACT Sam considers protecting non resident tax status for those with 2 ties to the UK.
Do you own property in the UK?
Do you maintain UK property as a home?
Do you work in the UK?
Have you planned an extended stay in the UK this year for family reasons?
Or did you last year?
We all have our own needs and circumstances that need addressing. For UK Expats to retain their non resident tax status they must not exceed their allowed days in UK.
2 Ties Residency Rule
When you have two ties to the UK the rules allow an Expat to have up to 120 days in the UK this year without becoming resident or taxable on worldwide income.
Remembering spending more than 90 days in country is a tie to the UK. So, if you own a UK property and spend 120 days this tax year, you can spend a maximum of of 90 days next tax year.
The ownership of property can be varied, if a home when you stay in the UK, it is a tie. If your family members live in UK while you work overseas, that is a tie. If you live in the property as a home , the property is a tie.
UK Expats could claim an exception, in any one year. Up to 60 extra days in any tax year could be claimed in the UK for exceptional circumstance including health or family reasons.
Noting if you spend 183 days in the UK tax year you are automatically tax resident.
Any year you spend more than 90 days in the UK during a tax year is a tie for the following year. Clients with 2 or 3 ties should carefully consider extending their stay beyond 60 days in any tax year.