Client arrived in the UK on the 20 January 2016 and started full time employment straight away. To me this satisfies the third automatic UK test and makes him UK tax resident automatically, from the day he started employment.
Both the client and another accountant that assists him (much more experienced than me...), insists that he was not tax resident in the 2015/16 tax year as he had stayed less than 90 days in the UK.
However, the way I read the Statutory Residence Test (a bit confusing) I interpret that as he started full time employment on the 20/01/2016, he would be tax resident in 2015/16 (split tax year rules for the period 20/1/16 to 5/4/16). From what I understand, if he worked 3 hours during certain tax year and that work is part of a full time work during any given 365 days (he was still employed a year after starting) that day on which he started his job count as a period of being UK tax resident. This is my logic anyway, I really appreciate if anyone can confirm or explain this topic.
Many thanks!
Replies (4)
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No expert but I think you may be right. Have you run the scenario & figures through this:-
http://tools.hmrc.gov.uk/rift/screen/SRT+-+Combined/en-GB/summary?user=g...