wanderer, do you agree one doesn't need to do a self assessment if definitely not a resident?
now the big question is were we resident or not.
In 2011-2012, i was in UK for roughly 7 days- to attend an interview and do my extension. I was put up at my friends place and still working for the foreign company.
the below should help to determine in what category we fall under-
There are many different factors which will determine whether you are resident in the UK. With one exception (explained in the next paragraph), it is not
simply a question of the number of days you are physically present in the UK during a tax year, although this is an important consideration.
The only occasion when the number of days that you are physically present in the UK will determine your residence status is when you are here for 183 days
or more during a tax year. If you are here for 183 days or more in a tax year, you are resident in the UK. There are no exceptions to this.
You can also be resident in the UK if you are present here for fewer than 183 days in a tax year. This will depend on how often and how long you are
here, the purpose and pattern of your presence and your connections to the UK. These might include the location of your family, your property, your
work life and your social connections.
The following are examples, but they are not a complete list. These and any other relevant factors must all be considered together to give a
complete picture.
• Family ties include having a spouse, civil partner, children or other family members you are close to, in the UK.
• Social ties include membership of clubs and societies and events that you regularly attend or host. It also includes any regular recreational engagement,
such as returning each year for an annual sporting season.
• Business ties include owning or being a director of a business based in the UK, or having employment, including selfemployment, in the UK. Regular employment duties in the UK are a tie and you need to consider the extent,frequency and nature of those duties. It does not matter if the duties
themselves are not taxed, for example because of a DTA.
• Property ties include a house or apartment that you own or lease, or property held primarily for investment but that also provides you with accommodation when you are in the UK. A house or apartment provided for your use for the duration of your time in the UK as part of an employment package is
‘available accommodation’ and is a tie to the UK.
• If you think that you may just be visiting the UK then part 7 will help you to consider the pattern of your visits, but you must also consider the purpose of
those visits. For instance, a short term oneoff employment assignment to complete a project for a foreign employer might not in itself make you
resident. But if you repeatedly come to the UK for regular business meetings then your visits have a nontemporary purpose. You need to look at the
frequency of those visits alongside your other ties to the UK.
If the nature and degree of your ties to the UK show that it is usual for you to live in the UK, you are resident in the UK. It does not matter whether you live
here for employment, leisure, or just because you like being in the UK.
If you have previously been resident in the UK then to become not resident you must leave the UK, either by making a definite break or by taking up fulltime
work abroad – see part 8.
