I have been Non Resident and Not Ordinarily Resident in the UK for many years.

With the declining health of my mother I am visiting more often now,

spending between 80 and 120 days in the UK per year.

I have a flat over there, but it is rented out and during my visits I stay

at my mother's flat or with friends

I am trying to make sense of the new Statutory Residence Test

http://www.hmrc.gov.uk/budget-updates/11dec12/stat-res-test-note.pdf

and how this will affect my status

Can anyone throw any light on the situation?

BTW the rent on my flat, after expenses, comes within my personal tax allowance

Thanks

S

HMRC website made clear that anyone exceeding their 90 days in your circumstances wouldn't be penalised when I last checked a couple of years ago.

HTH

The trouble is the rules have changed since then.

There are now much stricter checks, following the Starbucks tax fiddles

See the link to the new rules in my OP

Edited February 20, 201313 yr by somchai69

The trouble is the rules have changed since then.

There are now much stricter checks, following the Starbucks tax fiddles

See the link to the new rules in my OP

I've tried a few times to download the pdf from that link, but it doesn't work for me

The trouble is the rules have changed since then.

There are now much stricter checks, following the Starbucks tax fiddles

See the link to the new rules in my OP

I've tried a few times to download the pdf from that link, but it doesn't work for me

It took a long time but eventually got there.

If I was the OP I would ring and ask -

Tax enquiries for non-UK residents

This helpline answers queries regarding Income Tax and Capital Gains Tax for customers who live or work abroad

Opening hours 8.00 am to 8.00 pm, Monday to Friday

8.00 am to 4.00 pm Saturday

Closed Sundays and bank holidays 0845 300 0627 If you're calling from abroad please telephone: +44 135 535 9022

From what I can see the link you referenced is only guidance although "expected to operate for 2013/14 tax year". From a quick read I would say you may theoretically fall foul depending on exactly how many days you are actually in the UK. as you seem to have the 1 or 2 ties (UK Ties page 32) - time spent and staying at the house of a parent - Accomodation Tie 110 and 111 - that make you resident. If you are splitting the time by staying at friends it may help avoid it.

I would ring and ask however - I presume it matters in some way because of offshore earnings otherwise why worry about it?

Here is the actual document referenced above -

stat-res-test-note 18 Dec 2012.pdf

Here is the actual document referenced above -

Thank you.

55 blumming pages!

Here is the actual document referenced above -

Thank you.

55 blumming pages!

It's from HMRC - what did you expect