My Client is an Australian citizern and has spent the following time in the UK
2005 tax year 186 days
2006 tax year nil days
2007 tax year 87 days
2008 tax year no days
2009 tax year 74 days
2010 tax year 337 days
2011 tax yera 75 days
2012 tax year 210 days
She has a property in the Uk which she rents out and pays Uk income tax when she is away and lives in it when she is in the UK
She has a UK limited company
I know she was resident and ordinarliy residen in the 2010 tax year, I think she is also resident in the 2011 tax year as she hasn't been out of the contry a whole tax year?
When would she become non resident/ ordinarily non resident?
Any help greatly appreciated
Replies (2)
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My thoughts
She was undoubtedly resident in 2005, by virtue of the here for more than 183 day rule. Are you sure that the days have been counted correctly under the rules that applied at that time?
After that I would say she has been resident since the start of the 2010 year (here for more than 183 days in that year), still resident in 2011 as no complete break (still has UK accomodation and business in 2011, and 2012 here for more than 183 days again).
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not much help but if she continues to visit frequently (which she does) and she owns and occupies her own house here, then she may well be resident throughout.
this is one of those I try to avoid like the plague.