Residency status

Residency status

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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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By mn2taxhbj
26th Mar 2012 15:16

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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By blok
26th Mar 2012 16:06

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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.

 

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