Tax and the Middle East

BritRael

Cook_County wrote: »

This answer is not HMRCs current view and should be disregarded.

lol - what 'current view' is it that then?? Which bit did you disagree with?
As the OP said "I called HMRC but they were not particularly clear on this".
Are you working for HMRC? Have you read the latest guidelines? Having lived/worked in the Middle East for many years, I have read it many times. The rules are pretty clear (as I stated above), unfortunately, their interpretation sometimes, is not...

Cook_County

BritRael wrote: »

lol - what 'current view' is it that then?? Which bit did you disagree with?
As the OP said "I called HMRC but they were not particularly clear on this".
Are you working for HMRC? Have you read the latest guidelines? Having lived/worked in the Middle East for many years, I have read it many times. The rules are pretty clear (as I stated above), unfortunately, their interpretation sometimes, is not...

Fengirl is correct. You are not. The OP needs a period of employment where there is full time employment abroad (ie not in the UK at all) where the employment includes at least a complete UK tax year (so the employment must last until 6 April 2012 at the earliest).

HMRC6 is HMRC's interpretation of statute and case law. UK law on residence is unclear so HMRC cannot change this as that is Parliament's job.

BritRael

Cook_County wrote: »

Fengirl is correct. You are not. The OP needs a period of employment where there is full time employment abroad (ie not in the UK at all) where the employment includes at least a complete UK tax year (so the employment must last until 6 April 2012 at the earliest).

HMRC6 is HMRC's interpretation of statute and case law. UK law on residence is unclear so HMRC cannot change this as that is Parliament's job.

Did you actually read my post you pompous git??

"So if for example he had started work at the start of a tax year and did not return to the UK until <183 days before the end of the third tax year, he would be ok."

Cook_County

BritRael wrote: »

Did you actually read my post you pompous git??

"So if for example he had started work at the start of a tax year and did not return to the UK until <183 days before the end of the third tax year, he would be ok."

I recommend that you read the guidelines to using this website - insults are never permissable forms of debate.

You may wish to go on to read some of the recent case law on residence as well...you will then discover what a muddle the law on residence is today.

This is why I do not think that easy sounding rules such as those you imply exist actually work. Residence is a complex matter - HMRC 6 is itself wrong on law in some places, HMRC will be issuing an updated HMRC 6 guide later this year...hopefully.

In very simple terms ... one breaks UK residence by leaving the UK to settle in a new place (ie not if one goes travelling to many places), and that in addition one has a full time job abroad in that place, and in addition the job is itself for a period that includes a complete UK tax year.

Visits to the UK are OK if limited in time and are not for work.

BritRael

Originally Posted by BritRael
Did you actually read my post you pompous git??

"So if for example he had started work at the start of a tax year and did not return to the UK until <183 days before the end of the third tax year, he would be ok."

Cook_County wrote: »

I recommend that you read the guidelines to using this website - insults are never permissable forms of debate.

You may wish to go on to read some of the recent case law on residence as well...you will then discover what a muddle the law on residence is today.

This is why I do not think that easy sounding rules such as those you imply exist actually work. Residence is a complex matter - HMRC 6 is itself wrong on law in some places, HMRC will be issuing an updated HMRC 6 guide later this year...hopefully.

In very simple terms ... one breaks UK residence by leaving the UK to settle in a new place (ie not if one goes travelling to many places), and that in addition one has a full time job abroad in that place, and in addition the job is itself for a period that includes a complete UK tax year.

Visits to the UK are OK if limited in time and are not for work.

So, in short, what you are trying to say is 'no' then? :cool:

TM1976

BritRael wrote: »

"So if for example he had started work at the start of a tax year and did not return to the UK until <183 days before the end of the third tax year, he would be ok."

This is incorrect though. He could leave the UK on the 5th April 2010 and return on the 6th April 2011 and still be non-resident, the 183 days in irrelevant here.

Either way it's still not an absolute test of residency.