Many UK expatriates spend less than 90 days in the UK each tax year and believe that they are non-UK resident because of the ‘90 day rule’. As many find out to their cost, this is only a guideline and not actually law. HM Revenue & Customs can still regard you as UK tax resident even if you spend significantly less than 90 days in the UK each tax year.
Tax residency can be complicated and if you get it wrong there can be disastrous consequences, such as paying tax in the wrong country (and having to pay to rectify this), as well as simply paying too much tax , or paying tax twice. If you are concerned about where you are tax resident or would like clarification regarding any residency matters, please contact us now.