Some of the key considerations are:
The tax status of ‘non-residents’
· Time spent living in UK
· Personal ties to UK
Residency vs. Non- Residency Questions
· Individual has not lived in UK for the past three years and has not spent more than 45 days in-country during the current tax year
· Individual has lived in-country during one of the past three tax years, but has spent less than 16 days in-country during the current tax year
· Individual works overseas fulltime, and has lived in UK less than 91 days in the current tax year, as well as working less than 31 days in UK during the current tax year.
· Has lived in UK for over 183 days in the current tax year.
· Has no overseas home and has spent more than 30 days in current UK home.
· Has worked an average of 35 hours per week in the UK and/or worked more than three hours per day for 75 percent of the tax year. (Special conditions may still apply).
· Personal Ties to UK
Other questions that are considered:
· Does the individual have family resident in UK?
· Has the individual worked in UK for more than 40 days in the current tax year?
· Does the individual have access to accommodation in UK?
· Has the individual been in UK more than 91 days in either of the last two tax years?
· Has the individual been in UK for a longer period than any other country?
For further information and online forms, please visit HM Revenue & Customs at www.hmrc.gov.uk/
For more information on global immigration and relocation, please visit www.msimobility.com
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MSI is a human capital services and solutions company and the leading provider of global talent mobility solutions to corporations worldwide. Through the alignment of our global mobility solutions, talent management capabilities and Global Expansion services, we enable companies to grow, compete, and globalize by helping them to strategically develop, mobilize and retain their talent.
This alignment between relocation, talent management and global expansion services is increasingly critical as corporations face mounting challenges with regard to employee recruitment and retention in today’s competitive marketplace. MSI focuses on delivering human capital services that yield measurable outcomes to both the employee and the business.
Our highly skilled and service-oriented workforce, and tri-regional operation centers located in the Americas, EMEA, and Asia Pacific, allows MSI to provide a one-stop solution for talent mobility in over 190 countries and territories.
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For more information on MSI, please visit: http://www.msimobility.com/
MEDIA CONTACT: Nick Royle Vice President, Marketing & Communications
Mobility Services International (MSI) +1.603.274.9100