Non Resident averaging rules
I have a client who left the UK in 09/10. In that year, he was in the UK for around 250 days before he departed on a permanant basis.
In 10/11, he visited the UK for 48 days and in 11/12 he visited for 5 days. He also envisages visiting for around 5 days in 2012/13.
My clients lawyer has advised him that his days in the UK will average under 91 days per year over the 4 years from 09/10 to 2012/13. Therefore, my client can revisit the 2009/10 tax return and advise HMRC that he was non-resident in that year based on the 91 day averaging rule and obtain a repayment.
I don't think this is correct. Surely it is based on fact and as he was in the UK for 250 days during 09/10 there is no question he was resident. My interpretation was that the 91 day averaging rule kicked in during the first full complete tax year that the person is non-resident?
Can anyone clarify the position?
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