Uk Landlords

[111tingtong]

Hello,

Anyone, whats the scoop with renting a property in the UK as an expat living in Thailand with regards to paying income tax? Ive been classed as a non-resident for 5 years now according to Mr Tax man. Does this involve having to fill in Yearly Tax Returns again, uuugh????

Thanks TT

[gmac]

I don't think the renting of a property would be a problem. From memory, as I haven't completed a return for years either, I think the requirement is to spend less than a certain number of days (90?) in the UK in any one year to maintain your non-resident status for tax purposes.

[Soutpeel]

There was a rumour a few years ago that if a as a UK citizen you owned property in the UK for what ever purpose, HMRS were going to go after you as you had a "presence" in the UK and they deemed you were not completely "non-resident".

This was during the tenure of Flash Gordon and loonie labour, so maybe nothing came of it.

Why done you send the tax dept an email ?

[111tingtong]

There was a rumour a few years ago that if a as a UK citizen you owned property in the UK for what ever purpose, HMRS were going to go after you as you had a "presence" in the UK and they deemed you were not completely "non-resident".

This was during the tenure of Flash Gordon and loonie labour, so maybe nothing came of it.

Why done you send the tax dept an email ?

OK the reason im asking is, ive been renting my property for years without declaring to HMRC. Out of shear negligence I just assumed as a non-resident I wouldnt be subject to any tax on the income I receive from the property. Now it has been brought to my attention from my letting agency that HMRC are conducting audits on their overseas landlords!!! and theres only one reason for that, they can possibly scalp some tax from you.

Yes my next step will be to contact an accountant or tax office direct. Just asking if anyone has had any experiences recently with them. Im pretty sure there are lots of brits living in Thailand in similar situations, im always getting asked from friends within Thailand what I do regarding my UK properties, the answer up til' now has been "nothing"

[Ashmanator]

I have a property that I have rented in the uk for nearly 10 years. Two years ago, the letting agent, informed me that they were now required to disclose all recipients of rent to the tax man. Therefore, they had to withhold a certain % of my rent until all the correct paperwork / self assessment had been completed. As it turned out, the property cost more to maintain than the income, so no payment required, but subsequently now have to complete online self assessment forms. annually.

[jimbeam1]

I have a couple of properties in the UK that I rent out. Had an email from my accountant on Friday saying my tax return is all done and ready to be sent in, with £1.60 rebate due. Had another emale, yesterday (Saturday) she just got a letter informing her that the tax return was overdue. Fine £100.00 Great.

I just think it better to pay anually rather than end up with a big tax bill. I am sure that rental is classed as earnings in the UK.So the tax man is going to want his cut.

jb1

[chiang mai]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

[Soutpeel]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

So in essence the "rumour" I had heard is basically true and would explain why some guys I know, who worked outside the UK and never spent more than 90 days in the UK in a year, packed up sold everything in the UK and moved to Cyprus....

[111tingtong]

Below is a link highlighting what Expatriate Landlords are expected to pay (or not) if receiving profits from a rental property within the UK.

http://www.expatnetwork.com/Money/Property-and-Mortgages/The-Expatriate-Landlord.cfm

[Richb2004v2]

I have property in the Uk that just covers costs so I figured I would not be liable for TAX. Recentley the letting agency contacted me to say there had been audits looking for expatriate landlords. They didn't pick me up and he said as far as he is concerned he doen't know I live and work abroad. I should really look into it, especially since I hope to move back there soon. Thanks for the link.

[chiang mai]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

So in essence the "rumour" I had heard is basically true and would explain why some guys I know, who worked outside the UK and never spent more than 90 days in the UK in a year, packed up sold everything in the UK and moved to Cyprus....

Possibly, although another explanation might be that they're quite smart and saw the current price falls coming and said, bugger this, it's simply not worth it any longer.

[letitbe]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

What scheme. Check your facts on HM government inlandrevenue site. Any income derived in the UK is subject to UK tax. If you are nonresident your agent has to my law deduct a withholding tax unless you completethe correct forms for the inland revenue. If you have a house or home that you can use to live inthen the IR may argue you are not non resident. However if you have rentedinvestment property that you never use or cannot use because its always rentedout then you do not have a home for your use in the UK.

Please check the IR site before posting nonsense.

[nam-thip]

I’ve leased property through a well known letting agent in the UK for 9 years and every year without fail the taxman sends me a self accesment tax return form plus a seperate form which has to be completed titled ‘landlord living abroad’.

Do i pay tax on my property income, unfortunatly yes.

Two years ago due to fogetting to complete and submit my income returns i was fined £100.

[chiang mai]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

What scheme. Check your facts on HM government inlandrevenue site. Any income derived in the UK is subject to UK tax. If you are nonresident your agent has to my law deduct a withholding tax unless you completethe correct forms for the inland revenue. If you have a house or home that you can use to live inthen the IR may argue you are not non resident. However if you have rentedinvestment property that you never use or cannot use because its always rentedout then you do not have a home for your use in the UK.

Please check the IR site before posting nonsense.

Facts checked, same answer, see below!

http://www.hmrc.gov.uk/cnr/nr_landlords.htm

Edited February 28, 2011 by chiang mai

[cardholder]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

What scheme. Check your facts on HM government inlandrevenue site. Any income derived in the UK is subject to UK tax. If you are nonresident your agent has to my law deduct a withholding tax unless you completethe correct forms for the inland revenue. If you have a house or home that you can use to live inthen the IR may argue you are not non resident. However if you have rentedinvestment property that you never use or cannot use because its always rentedout then you do not have a home for your use in the UK.

Please check the IR site before posting nonsense.

This scheme oh arrogant one!

http://www.hmrc.gov....r_landlords.htm

I would be interested to see just how many people can satisfy this criteria:-

Conditions for applying to HMRC for approval to receive rental income with no tax deducted

Non-resident landlords can apply to receive their rent with no tax deducted on the basis that either

• their UK tax affairs are up to date
• they have not had any UK tax obligations before they applied
• they do not expect to be liable to UK Income Tax for the year in which they apply
• they are not liable to pay UK tax because they are Sovereign Immunes (these are generally foreign Heads of State, governments or government departments)

[FRM-BKK]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

So in essence the "rumour" I had heard is basically true and would explain why some guys I know, who worked outside the UK and never spent more than 90 days in the UK in a year, packed up sold everything in the UK and moved to Cyprus....

I have just been through this process with my letting agency and HMRC.

It started with a phone call from my letting agent, asking me whether I had registered with the HMRC? I said ..... eh.. no! Should I?

The agency responded by saying that they now have a legal duty to declare all 'active' landlords to the HMRC. If the landlord has not registered with the HMRC, the letting agency has a duty to deduct tax at source and remit to the Inland Revenue twice a year.

I immediately did 3 things:

1. I wrote to the HMRC to declare myself "non-Resident", as I spent more time in Thailand than in the UK.

2. I asked whether I could join the Non-Resident Landlord scheme? If approved by the HMRC they will allow you to pay any taxes due through annual declaration via tax return.

3. I immediately completed a tax return with all the details of my income and outgoings in the UK. You can include many costs that you have incurred, such as agency fees, mortgage interest, maintenance and repair and a variety of other posts.

In the meantime, my letting agency had deducted £ 700 from my rental income and remitted to the HMRC. This happened in June 2010, concerning tax year 2009 - 2010.

Within 3 weeks of writing to the HMRC, they wrote back to me, saying that they had approved my application for entry into the Non-Resident Landlord scheme, approved my tax return and paid the £ 700 straight back into my UK bank account.

What I found out through all this was, that I am still entitled a personal allowance. For 2009 - 2010 that was £6,475

I therefore ended up being below the income threshold and had no tax to pay.

I will now have to send in a tax return every year but that is not an issue.

I guess that what "Chiang Mai" is referring to above, is the Non-Resident Landlord scheme which I have joined and as a result I do not have any taxes deducted at source but through annual tax return. With the personal allowance of £6,475 (2009 - 2010) and my accounts for the running of the house, it kept me out of paying any taxes.

This is the address I wrote to:

Non Resident Landlord Scheme

Fitzroy House

Castle Meadows Road

PO Box 46

Nottingham NG2 1BD

United Kingdom

any questions, please ask.

Frm-Bkk

[chiang mai]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

What scheme. Check your facts on HM government inlandrevenue site. Any income derived in the UK is subject to UK tax. If you are nonresident your agent has to my law deduct a withholding tax unless you completethe correct forms for the inland revenue. If you have a house or home that you can use to live inthen the IR may argue you are not non resident. However if you have rentedinvestment property that you never use or cannot use because its always rentedout then you do not have a home for your use in the UK.

Please check the IR site before posting nonsense.

This scheme oh arrogant one!

http://www.hmrc.gov....r_landlords.htm

I would be interested to see just how many people can satisfy this criteria:-

Conditions for applying to HMRC for approval to receive rental income with no tax deducted

Non-resident landlords can apply to receive their rent with no tax deducted on the basis that either

• their UK tax affairs are up to date
• they have not had any UK tax obligations before they applied
• they do not expect to be liable to UK Income Tax for the year in which they apply
• they are not liable to pay UK tax because they are Sovereign Immunes (these are generally foreign Heads of State, governments or government departments)

The word "either" at the start of the list implies that only one of the criteria must be met hence it should be quite easy to qualify.

[cardholder]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

So in essence the "rumour" I had heard is basically true and would explain why some guys I know, who worked outside the UK and never spent more than 90 days in the UK in a year, packed up sold everything in the UK and moved to Cyprus....

I have just been through this process with my letting agency and HMRC.

It started with a phone call from my letting agent, asking me whether I had registered with the HMRC? I said ..... eh.. no! Should I?

The agency responded by saying that they now have a legal duty to declare all 'active' landlords to the HMRC. If the landlord has not registered with the HMRC, the letting agency has a duty to deduct tax at source and remit to the Inland Revenue twice a year.

I immediately did 3 things:

1. I wrote to the HMRC to declare myself "non-Resident", as I spent more time in Thailand than in the UK.

2. I asked whether I could join the Non-Resident Landlord scheme? If approved by the HMRC they will allow you to pay any taxes due through annual declaration via tax return.

3. I immediately completed a tax return with all the details of my income and outgoings in the UK. You can include many costs that you have incurred, such as agency fees, mortgage interest, maintenance and repair and a variety of other posts.

In the meantime, my letting agency had deducted £ 700 from my rental income and remitted to the HMRC. This happened in June 2010, concerning tax year 2009 - 2010.

Within 3 weeks of writing to the HMRC, they wrote back to me, saying that they had approved my application for entry into the Non-Resident Landlord scheme, approved my tax return and paid the £ 700 straight back into my UK bank account.

What I found out through all this was, that I am still entitled a personal allowance. For 2009 - 2010 that was £6,475

I therefore ended up being below the income threshold and had no tax to pay.

I will now have to send in a tax return every year but that is not an issue.

I guess that what "Chiang Mai" is referring to above, is the Non-Resident Landlord scheme which I have joined and as a result I do not have any taxes deducted at source but through annual tax return. With the personal allowance of £6,475 (2009 - 2010) and my accounts for the running of the house, it kept me out of paying any taxes.

This is the address I wrote to:

Non Resident Landlord Scheme

Fitzroy House

Castle Meadows Road

PO Box 46

Nottingham NG2 1BD

United Kingdom

any questions, please ask.

Frm-Bkk

A very useful and informative post.

The main point for the OP is that you cannot 'avoid' UK tax on income (whether it be rental or other) - it is how it is treated that varies.

In your case you only have rental income so the 'profit' falls with your tax allowance. In my case I have other incomes and do not use an agent on rental properties to avoid the tax being automatically deducted.

[chiang mai]

The ideal solution here for rental property owners would seem to be:

1) ensure you are UK non-resident for tax purposes.

2) ensure also that your other investment income arises offshore and not in the UK.

3) join the approved letting scheme and keep the net rental income under the tax free allowance amount.

The only fly in the ointment will be where people have UK pension which have not been, or are not capable of being, transferred offshore since that will eat away at the personal allowance.

[PattayaParent]

I don't think the renting of a property would be a problem. From memory, as I haven't completed a return for years either, I think the requirement is to spend less than a certain number of days (90?) in the UK in any one year to maintain your non-resident status for tax purposes.

If you receive an income from rental property in the UK it's taxable in the UK, it doesn't matter where you're a resident of.

Of course you should also be entitled to tax benefits to offset against the income.

[PattayaParent]

The ideal solution here for rental property owners would seem to be:

1) ensure you are UK non-resident for tax purposes.

2) ensure also that your other investment income arises offshore and not in the UK.

3) join the approved letting scheme and keep the net rental income under the tax free allowance amount.

The only fly in the ointment will be where people have UK pension which have not been, or are not capable of being, transferred offshore since that will eat away at the personal allowance.

If the house was in joint names would you be able to get 2 X the tax free allowance amount, one for each owner?

[111tingtong]

The ideal solution here for rental property owners would seem to be:

1) ensure you are UK non-resident for tax purposes.

2) ensure also that your other investment income arises offshore and not in the UK.

3) join the approved letting scheme and keep the net rental income under the tax free allowance amount.

The only fly in the ointment will be where people have UK pension which have not been, or are not capable of being, transferred offshore since that will eat away at the personal allowance.

If the house was in joint names would you be able to get 2 X the tax free allowance amount, one for each owner?

Yes, it states this from this link http://www.expatnetw...te-Landlord.cfm

[chiang mai]

The ideal solution here for rental property owners would seem to be:

1) ensure you are UK non-resident for tax purposes.

2) ensure also that your other investment income arises offshore and not in the UK.

3) join the approved letting scheme and keep the net rental income under the tax free allowance amount.

The only fly in the ointment will be where people have UK pension which have not been, or are not capable of being, transferred offshore since that will eat away at the personal allowance.

If the house was in joint names would you be able to get 2 X the tax free allowance amount, one for each owner?

I see no reason why not, seems logical.

[Thongkorn]

As A resident in the UK , I would have thought that if you are a none resident and you have property you do not live in, Then its business. so you should be taxed at business rate .

[chiang mai]

As A resident in the UK , I would have thought that if you are a none resident and you have property you do not live in, Then its business. so you should be taxed at business rate .

Only if you buy the property within a limited company.

[JAS21]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

What scheme. Check your facts on HM government inlandrevenue site. Any income derived in the UK is subject to UK tax. If you are nonresident your agent has to my law deduct a withholding tax unless you completethe correct forms for the inland revenue. If you have a house or home that you can use to live inthen the IR may argue you are not non resident. However if you have rentedinvestment property that you never use or cannot use because its always rentedout then you do not have a home for your use in the UK.

Please check the IR site before posting nonsense.

This scheme oh arrogant one!

http://www.hmrc.gov....r_landlords.htm

I would be interested to see just how many people can satisfy this criteria:-

Conditions for applying to HMRC for approval to receive rental income with no tax deducted

Non-resident landlords can apply to receive their rent with no tax deducted on the basis that either

• their UK tax affairs are up to date
• they have not had any UK tax obligations before they applied
• they do not expect to be liable to UK Income Tax for the year in which they apply
• they are not liable to pay UK tax because they are Sovereign Immunes (these are generally foreign Heads of State, governments or government departments)

I, for one satisfy the criteria.

I arranged to register with the None Resident Landlords Scheme before I left the UK some four years ago now. I always fill my own tax form in, I do it electronically. I don't use the HMRC program as I prefer to pay twenty pounds each year and continue to use TAXCALC.

I think if you haven't ever informed them that you have rental income, it could be a problem as somewhere they ask when did your rental business start.

[JAS21]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

What scheme. Check your facts on HM government inlandrevenue site. Any income derived in the UK is subject to UK tax. If you are nonresident your agent has to my law deduct a withholding tax unless you completethe correct forms for the inland revenue. If you have a house or home that you can use to live inthen the IR may argue you are not non resident. However if you have rentedinvestment property that you never use or cannot use because its always rentedout then you do not have a home for your use in the UK.

Please check the IR site before posting nonsense.

This scheme oh arrogant one!

http://www.hmrc.gov....r_landlords.htm

I would be interested to see just how many people can satisfy this criteria:-

Conditions for applying to HMRC for approval to receive rental income with no tax deducted

Non-resident landlords can apply to receive their rent with no tax deducted on the basis that either

• their UK tax affairs are up to date
• they have not had any UK tax obligations before they applied
• they do not expect to be liable to UK Income Tax for the year in which they apply
• they are not liable to pay UK tax because they are Sovereign Immunes (these are generally foreign Heads of State, governments or government departments)

I, for one satisfy the criteria.

I arranged to register with the None Resident Landlords Scheme before I left the UK some four years ago now. I always fill my own tax form in, I do it electronically. I don't use the HMRC program as I prefer to pay twenty pounds each year and continue to use TAXCALC.

I think if you haven't ever informed them that you have rental income, it could be a problem as somewhere they ask when did your rental business start.

[letitbe]

This is not a straight forward question to answer and there is no single answer that fits all:

HMRC no longer goes solely by the 90 day rule to determine residency, that's just one piece of the jigsaw, increasingly HMRC is looking at total life style and all aspects of it. So if you own a house in the UK that you rent out, you have family there, investments and all manner of other linkages but you are only physically present in the UK for less than 90 days each year, HMRC may call it either way - see Gaines Cooper vs HMRC.

There is however an HMRC program for non-resident UK citizens and once you've successfully joined this program, all your UK rental income is free of tax.

What scheme. Check your facts on HM government inlandrevenue site. Any income derived in the UK is subject to UK tax. If you are nonresident your agent has to my law deduct a withholding tax unless you completethe correct forms for the inland revenue. If you have a house or home that you can use to live inthen the IR may argue you are not non resident. However if you have rentedinvestment property that you never use or cannot use because its always rentedout then you do not have a home for your use in the UK.

Please check the IR site before posting nonsense.

Facts checked, same answer, see below!

http://www.hmrc.gov....r_landlords.htm

you still have to pay tax its just you prove to them they can trust you to do so

[letitbe]

What scheme. Check your facts on HM government inlandrevenue site. Any income derived in the UK is subject to UK tax. If you are nonresident your agent has to my law deduct a withholding tax unless you completethe correct forms for the inland revenue. If you have a house or home that you can use to live inthen the IR may argue you are not non resident. However if you have rentedinvestment property that you never use or cannot use because its always rentedout then you do not have a home for your use in the UK.

Please check the IR site before posting nonsense.

This scheme oh arrogant one!

http://www.hmrc.gov....r_landlords.htm

Mr Chiang Mai or should i answer insult with insult and call you mr Ignorant one I also satisfy the scheme it does not mean you pay no tax it just means your agent does not need to deduct a withholding tax so my comment stands tax is still payable on UK rents even if you are non resident or for that matter not even a UK citizen You pay tax on any UK income but if you are a UK citizen even if your non resident you still get the normal personal allowance. Non Uk citizens with rental income or any other income derived in the UK pay tax on whole amount and have no personnel allowance read IR website properly and you will understand it properly instead of posting nonsense that claims you do not pay tax under the scheme you simply don't have your agent deduct it if your accepted

Edited March 1, 2011 by craigt3365
Fixed embedded quotes

[ThaiPauly]

I have a property in the UK .

My tax bill per year is never over 10 pounds, but I looked at buying another one there when prices were very low but found out that I would be paying 20% of the profit in income tax, then to compound matters I read about the case of the guy who though only spending 90 days a year in the UK was deemed to have business here and was charged a fortune in back taxes.

So I dropped the idea completely, simply is not worth the hassle I could get