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UK’s Statuary Residence Test for Income Tax - Simplified

Determining whether you are regarded as a UK resident or not has huge implications with regard to the payment of tax for an expat/inpat, and, more importantly, how much tax is likely to be levied.

HM Revenue & Customs
HM Revenue & Customs
HAMPTON, N.H. - May 1, 2014 - PRLog -- In 2013, a statutory residence test was implemented with the aim of making the process transparent; however arriving at the correct determination of status still takes considerable time and effort.

Some of the key considerations are:

The tax status of ‘non-residents’ is determined as follows:

·      Time spent living in UK

·      Personal ties to UK

Residency vs. Non- Residency Questions

Non-Resident Qualifications:

·      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.

Resident Qualifications:

·      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/nonresidents

For more information on global immigration and relocation, please visit www.msimobility.com

About MSI

The Global Talent Mobility Company®

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.

Winner of the Re:Locate Magazine Award for “International Service Provider of the year 2013.”

Winner of the European EMMA award for “Relocation Management Company of the Year 2013.”

Top 3 Company in HRO Today Magazine’s “Baker’s Dozen Customer Satisfaction Ratings: Relocation – 2014”

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

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Source:Mobility Services International
Location:Hampton - New Hampshire - United States
Industry:Human resources, Services, Transportation
Tags:Relocation, Talent Mobility, Tax, Immigration, UK, Global Mobility, Msi, Transportation
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