Hello, if you have any questions or need further clarification after reading my answer please let me know.
Thank you for your question..
When you count the number of days that you have been present in the UK
during a tax year you must include all of the days in which you have been in
the UK at the end of the day (that is, midnight).
If you spend very significant amounts of the year travelling internationally, you should keep a record both of the days you were present in the UK and of those days where you are here at midnight.
More information on counting days for 183 days rule can be found under "What counts as UK resident" here
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Thanks for the clarification as to what counts as a day here but want ito want to know is how do they calculate this 183 day period. Is it between fixed dates or as i understand it there is rolling 12 month period. If this is a rolling period do i start form Dec 11 when i was in Germany for two days until Dec 12 when i had been there 4 days per week since August and then count form Dec 12 till now for this years allowance
Colin, thank you for your reply.
Number of days refer to days in the tax year and each tax year is separate.
You should count days between 6 Apr 2011 to 5 Apr 2012 for tax year 2011-12 and 6 Apr 2012 to 5 Apr 2013 for tax year 2012-13.
So calculate 183 day period for each tax year. It is not a rolling period. Cut off at the end of each tax year and you repeat the calculation for each tax year.
Is thisfro German Tax law? The 183 days is from April. I want to now if I am affected by German TAX.
This is what I have seem previously:
Taxability Thresholds (typically workdays) vary. There are basically two concepts that apply:
If taxable days are over the threshold, substantial taxability cost apply.
Colin thank you for your reply.
Your question is "I worked in Germany for a couple f days in Dec 11 and then every week from August until now. How do I calculate the number of days within the 183 day rule. Does it go from dec 11 till Dec 12 then from Dec 12 till now."
My answer is based on requirements under UK tax rules and you had not mentioned previously that you were ascertaining 183 day rule under German tax rules.
Having read your last reply, it would appear you fall under the 184 days per rolling 12 consecutive months rule i.e. period Dec 2011 to Nov 2012, Jan 2012 to Dec 2012, Feb 2012 to Jan 2013 etc etc
Having read your last reply, it would appear you fall under the 184 days per rolling 12 consecutive months rule i.e. period Dec 2011 to Nov 2012, Jan 2012 to Dec 2012, Feb 2012 to Jan 2013 etc etc.
Does the end of fiscl or calender year come into the equation at all?
Do you know if the midnight rule applies in Gemany too. I am in Germany from Monday Morning to Thursday Evening normally
Under the rolling 12 consecutive months rule, fiscal year does not come into the equation.
Although, I am not an expert on German tax rules, my guess is that midnight rule applies in Germany in common with other countries including USA.