Resident or NON resident

glossopguy

What are the definitions for .....

Not Resident
Not Ordinarily Resident
Not Domiciled in the UK
Dual resident

We have residency in Spain since we live there for more than 3 Months of the year - But Less than 6 months to avoid their taxation system.

We travel (mainly in Europe) for aproximately 3 months

We rent our UK property - To finance our travels

We live with parents when in the UK.

What Are We ?

Cook_County

I don't know where you domiciled because you have not said, but presumably in one of the countries that comprise the United Kingdom.

It sounds as if HMRC would argue that you have not "left" the UK, therefore HMRC these days would regard you as continiung to be resident & ordinarily resident in the UK (these terms are not defined by statute but rather case law so the definition you seek would require you to read & interpret several hundred years worth of case law).

Now if you settle somewhere instead of travelling you could break UK residence.

glossopguy

So in order to fill out a Self assement tax return form are we

Question 8 - NON RESIDENT

YES or NO

merryman706040

Take a look at this link it may help you.

http://www.abggroup.co.uk/download/5976/New-Tax-Treatment-non-domiciles.pdf

seven-day-weekend

If you are in the UK for six months or more you are classed as resident and ordinarily resident (I think).

However Spain's residency rules (three months or more) mean you can be resident in Spain too! (Although not, as you say, for tax purposes).

If your tax return is for the UK and if you are in the UK for six months or more a year I think you should put Resident on it.

We live full-time in Spain at the moment, but will be doing a similar thing to yourselves from 2010 , using the UK as a base for travel. We will probably be in Spain for three-four months a year, the UK for six and either the UK or somewhere else in Europe for the other few months. In this scenario, I would class us as UK Resident and ordinarily resident.

AFAIK, Domicile is completely different to residency and is quite difficult to change.

(Out of interest - which country do you have your Healthcare in? It's supposed to be where you are resident!)