UK Tax Questions? Ask a UK Tax Advisor for answers ASAP
Hi Its MamaTax Here!
Thanks for the question.
You qualify for the Automatic Residence Test (ART) as a non resident if:
You work full-time abroad (usually 35 hours a week), will be in the UK for less than 91 days, of which you spend less than 31 days working in the UK (a ‘working day’ means working for more than 3 hours in any day)
From 6 April 2013, the legislation allows a tax year to be split into two parts (previously, tax years have been split by concession under Extra Statutory Concession A11 otherwise one was treated as either UK resident or non-UK resident for a full tax year and at all times for that tax year). Split year treatment means that you can be treated as UK resident for only part of a tax year, if you leave the UK part-way through a tax year and taxed on the basis of being non-UK resident for the part of the tax years during which you are abroad
Therefore in your case, there is nothing to worry about as long as you meet the above in terms of not exceeding the number of days coming to UK.
Last point - you are advised to fill in form P85 to claim tax relief or any tax refund you're owed and to inform HMRC of any UK income you continue to receive and to inform them that you are now leaving the country to work abroad –so that they don’t expect any more employment income tax from you. You get the form on HRMC website.
Hope this helps.
Let me know if you have any further comments??
That is great thank you for the answer.