A practical question about proof of non residence

A practical question about proof of non residence

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All the criteria for proving non residence is with reference to number of days of visits to the UK, i.e. 183 days and 91 days over 4 years. How are these proved in the case of people who take residence in European countries such as France or Spain bearing in mind that passports are no longer stamped neither here nor there? Does owning of a home in these countries constitute a criterion? Genereally is onus of proof on the tax payer if he or she claims non residency?
Al

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Euan's picture
By Euan MacLennan
12th Mar 2007 11:17

Onus on the taxpayer
Under UK tax law, the taxpayer makes a self-assessment and is therefore totally responsible for it, but he or she will only have to prove non-residency if the Revenue launches an enquiry.

The first step is to file a form P85 on Leaving the United Kingdom. This confirms the basic facts and also expresses intentions about residing abroad. As always, the next best thing to absolute proof is a contemporaneous record.

However, if you think that it might be a borderline case, you should keep evidence of travel in and out of the UK in the form of air tickets, train tickets or ferry tickets, backed up by such things as petrol receipts and green cards for cars. Owning a house overseas is not absolute evidence - you might let it out all the time and therefore not be able to live in it.

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