Studying abroad... non-resident?

Studying abroad... non-resident?

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Last year, I was registered as a non-resident for UK tax purposes because I was living with my girlfriend in the United States.

This year, I will be starting my undergraduate studies at university in the United States. I will be returning to England to visit friends and family for less than 90 days.

Given this simplistic scenario, am I entitled to claim non-residency status?

Tom Hadfield

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By AnonymousUser
16th Sep 2004 13:27

Yes
IR20 para 2.8:

"If you have left the UK permanently or for at least three years, you will be treated as not resident and not ordinarily resident from the day after the date of your departure providing
• your absence from the UK has covered at least a whole tax year, and
• your visits to the UK since leaving
- have totalled less than 183 days in any tax year, and
- have averaged less than 91 days a tax year [over the period of absence up to four years]."

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