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I was residing in the UK from 6 April 2021 till 6 August 2021 and then moved to my home country.

Whilst living in the UK, I was

  1. Renting an apartment
  2. I lived in the UK for 3+ years prior to the move on 06 August 2021
  3. I was an employee of an organisation delivering work for my employer's client (i.e., it is an inside IR35 contract)

Now, from 06 August 2021 onwards, I am not in the UK. I have moved to my home country. I do own an apartment in my home country but I do not live in it. It has been rented out. I lived with my parents in their apartment and then moved cities where I have taken an apartment on rent.

However,

  1. I continue to work for the same organisation delivering work for my employer's client (via the same inside IR35 contract). No issues w.r.t Data Protection Act / GDPR as the client has also outsourced some of its work to other suppliers who are based out of my home country.
  2. I get paid on a monthly salary with income tax, employer contribution, National Insurance contribution deducted at source.

Now, for the tax year 2021-2022, am I a UK resident based on the above?

I did the tests and here are my responses.

Automatic Overseas Tests

  1. First automatic overseas test - I fail this test criteria as I was a resident for all of the 3 years prior to the tax year BUT I spent more than 16 days in the tax year.
  2. Second automatic overseas test - I fail this criteria as I was a resident for all of the 3 years (and more) prior to the tax year AND spent more than 46 days in the tax year.
  3. Third automatic overseas test - I fail this test criteria as well as I spent more than 91 days in the tax year. I fail the additional two criteria as well but leaving them out for brevity.

So, I do NOT pass any of the overseas tests.


Automatic UK Tests

  1. First automatic UK test - I fail this test as I was in the UK only for 122 days instead of 183 days.
  2. Second automatic UK test - I fail this test as well as the third point within the Second automatic UK test disqualifies me.
    1. there was at least one period of 91 consecutive days when you had a home in the UK
    2. at least 30 of these 91 days fall in the tax year when you have a home in the UK and I was present in that home for at least 30 days at any time during the year
    3. at that time even though I had an overseas home, I was NOT present in it for fewer than 30 days in the tax year
  3. Third automatic UK test - I pass this test as I qualify for all three points within the Third automatic UK test.
    1. I worked full-time in the UK for 122 days minus bank holidays and weekends which is a period of 365 days, which falls in the tax year
    2. since I work for 8 hours or more for my client, it automatically means that more than 75% of the total number of days in the 365 day period when you do more than 3 hours work are days when you do more than 3 hours work in the UK
    3. since I worked for 122 days minus bank holidays and weekends and for at least 8 hours or more, it automatically means that at least one day which has to be both in the 365 day period and the tax year is a day on which you do more than 3 hours work in the UK

Question: Therefore, in summary, I am considered a UK resident for tax purposes for the year 2021-2022. Is that correct or have I misunderstood anything?

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