Share this content

Non Residence

I received a call today from a person who has 14 days to appeal against a commissioners ruling. He attended the hearing unrepresented. He departed the UK on 17/04/01 and returned on 05/04/03. During this period he returned to the UK for a total of 80 days. HMRC checked for proof of absence and accepted these dates.
He thought he had won. However he had three different jobs whilst overseas, there was a three day gap between one and a two week gap between the other employments. HMRC argued that because he was unemployed in between he did not qualify for non residence.

He went to see a solicitor for advice on if he should appeal. The solicitor refered him to me.

Unfortunately I dont feel qualified to help, and am snowed under with tax returns.

Is there a simple answer to this for example HMRC are correct and dont appeal, or HMRC are incorrect because of________. Or does someone wish to take this case on? Or can someone advise a specialist in this area.


Mark Gosling


Please login or register to join the discussion.

23rd Feb 2006 10:10

Am I right that in the circumstances of this case, whether or not the individual retained accommodation in the UK is irrelevant?

Thanks (0)
27th Jan 2006 14:52

Tax Appeal
Dear Mark,

Sorry to hear of your woes.

I hope this advice doesn't sound too cynical, but you obviously don't have time to get a proper briefing on this case, consider the issues and get specialist advice in 14 days.

If you decide to take this on, lodge a formal appeal within the 14 day period. You can always withdraw this later - you are not committed to going to court.

You can then sit down with your client (or not as you decide) and take a cool calm decision after 31 January without time pressure and help him get a second opinion if you wish.

Best wishes

[email protected]

Thanks (0)
By Anonymous
25th Jan 2006 15:02

The issue is full time employment
If he left to take up full time employment, that qualifies him for the 'one tax year, less than 90 days presence 'so that potentially he falls into IR 20, para 2.2.
What the Inspector is trying to argue, I suspect, is the reference to the words
"....and your employment last[s] for the whole of the tax year'"

Para 2.3 addresses breaks in employment, and suggests each case is considered on its merits. Do you know if your client's case has been considered by the Centre for Non Residents? Your client is entitled to be considered by them , if only to ensure that the Revenue is consistent in its treatment

Thanks (0)
25th Jan 2006 09:36

One year?
Initial thought which is brief because of the time of year. Is that HMRC are contending resident because not out of the country for a complete income tax year.
Why did he return on 5th and not 6th april?

Thanks (0)