I spent less than 75 days in the tax year of 2019-2020 in the UK. For about 3.5 months in that tax year I was renting a flat in London (it's that long because there was a one month notice - essentially I vacated the flat earlier). During the rest of the year I was staying in hotels whenever I was visiting the UK.

For about 7 months of that year I was working as a regular for a UK-based company and my salary was taxed as usual as a UK PAYEE. However, during most of that period I was residing in another country (Bulgaria).

I would strongly prefer that my income from that UK job is taxed in Bulgaria rather than in the UK as the tax rate is lower.

Can I build the case with the UK HMRC that I have been a non-resident?

As said, my main points are:

  • I was physically present in the UK only for 73 days during the whole tax year
  • For almost 9 out of 12 months I, essentially, did not have a residence of any kind in the UK
  • I spent more than 9 months of that tax year in Bulgaria
  • I haven't regained any residence in the UK (I continue to reside in Bulgaria, essentially, 100% of the time)

How strong would be such a case? And what is the procedure involved?

EDIT: The answer to this post states that earnings from an UK employment is a UK source income which is taxable in the UK no matter whether there is residence in the UK or not. Can anyone comment on this?


The information you need is on HMRC’s website here. Your situation doesn’t seem to make you either definitely resident or definitely non-resident, so you may need to get in touch with HMRC directly.

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