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Tax nomad

Tax nomad

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If a previously UK resident person leaves the UK for full time employment overseas for two years (including one full tax year)  but is never more than 30 days in each country and meets the conditions for Split year Case 1

If say none of his employment income is taxed in the other countries

Could we look at the SRT sufficient ties test or double tax treaty to establish a connection to the UK and so that he will be taxed in the UK ?

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By Expat24
31st Jan 2016 09:42

Possible to be not resident anywhere

If you have a nomadic work existence then it could be that you are not resident in any country.  Provided you meet the criteria for the UK SRT (whether that be any of the automatic overseas tests, or STT or split year), then you are not resident and HMRC are not requiring you to be either resident or taxable somewhere else in the world in order to establish UK non-residence.

Warning: as a non resident you have no treaty protection so you are taxable in each and every country you work in (assuming that country has a personal tax system) for the number of workdays in that jurisdiction.

From your last paragraph -are you trying to be UK resident??

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