My friend's daughter went to work in China on 31 May 2012. She is working 10 weeks on 2 weeks off so will be in UK for 56/60 days from beginning of contract to 5 April 2013. She has foreigh earnings being paid in China.During 13/14 she will be working in China and Italy and will only be in the UK for 28 to 42 days. She will qualify as non-resident during that year I believe.How does the 91 day rule work for 12/13 given that she was in UK for 60 days from 6 April to 31 May (pre-contract) and then a further 56/60 days post contract. Will she satisfy conditions to be classed as non-resident in 13/14 (or even in 12/13?)
Hi.Take a look at page 47 of HMRC6 for an example of how to monitor the 91 day average rules.Your friend's daughter should complete a P85 to apply for provisional non-UK resident status from the day after she left the UK in May 2012. At the bare minimum she needs to complete a full tax year (6 April 2013 to 5 April 2014 returning on or after 6 April 2014) as a non-UK resident in order to exempt her earnings from UK tax for the whole period she is working in China.Let me know if you have any further queries.