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Statutory Residence Test - parenting leave in UK

My client works full time overseas, she's pregnant and is considering maternity leave in UK

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My client lives and works (full time) in Hong Kong.

She spends around 50 days per year in the UK but meets the 3rd Automatic Overseas Test as she works full time overseas.

She is pregnant and is considering returning to the UK for her maternity leave to be closer to her Mother.

Having again reviewed the 3rd overseas test, it is quite possible that she will still qualify as working full time overseas as the reference period excludes the days on maternity leave and presumably she also may not have any significant breaks as she would have worked but for the maternity leave.

My question though is, will the fact that she plans to spend more than 90 days in the UK mean that she no longer qualifies as non-resident (per the 3rd automaic overseas test) due to the restriction that to meet the test you must spend fewer than 91 days in the UK?   I assume that her decision to spend time here on Maternity Leave does not qualify as being an exceptional circumstance.

Any thoughts very gratefully received.

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By paul.benny
12th Jul 2019 12:41

What is the question about - Your client's entitlement to maternity pay/leave? Or her residence status for income tax purposes?

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By stephenpotter
12th Jul 2019 13:14

The question is whether my client will still qualify as being non-resident, due to the 3rd auto overseas test?

My concern being that her intentions would see her being in the UK for more than 90 days

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By Tax Dragon
12th Jul 2019 15:15

stephenpotter wrote:

My question... is, will the fact that she plans to spend more than 90 days in the UK mean that she no longer qualifies as non-resident (per the 3rd automaic overseas test) due to the restriction that to meet the test you must spend fewer than 91 days in the UK?

The test isn't whether she plans to, but whether she does.

That aside, this is a very odd question. You have identified the rule, you have told us your client won't meet the rule, then you have asked whether your client will meet the rule you have told us she won't meet.

Erm, no.

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Replying to Tax Dragon:
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By Accountant A
13th Jul 2019 14:33

Tax Dragon wrote:

You have identified the rule, you have told us your client won't meet the rule, then you have asked whether your client will meet the rule you have told us she won't meet.

Welcome to Any Answers!!

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