Can someone clarify the following for me:
A UK limited company owned by a sole shareholder/director, who is in the fortunate position of being able to leave the UK as the business can perform without him needing to be in the UK.
He left the UK permenantly in March 2011, and rents out his only UK home. Due to a resignation, he is required to return to the UK for six months to train a new employee. He believes this to be a one off exercise and once complete, he will leave permenantly again. The 6 month spell will be between Jan and June 2013.
a summary of days in the UK are as follows:
09-10 - 365
11-12 - 10
12-13 - 100
13-14 - 100
14-15 - 5-10 days
On returning to the Uk, the director will need to rent a house for six months.
Is he a UK resident in 12/13, 13/14? Not here for more than 183 days but has been in the uk for more than 90 days on average in the previous four tax years.
Am I right in saying that he is classed as a leaver (being resident in the UK for more than 1 year proceeding the year in question, 12/13) and therefore if he ticks two or more of the following boxes, he will be resident:
UK resident family - No
Has substantive UK employment - No but questionable
Has accessible UK accomodation - No
Spent 90 days in UK in either of two proceeding tax years - yes, 10-11
Spends more days in the UK than any other country - No
And therefore he is non resident?
One further point, the director is paid a salary from uk company although this is for employment duties carried out, outside the UK.
Any comments much appreciated