Non-resident for tax, coming home for mat leave

Zorra

Not sure this is in the right place, but thanks in advance...

I am non-resident for tax as I live in Africa, in full time employment with a European charity. I've been non-resident since October 2011 (split year treatment 11-12 then standard NR 12-13), and was also NR for the 08-09 tax year.

I am expecting a baby, and want to return to the UK for my maternity leave, which is six months. I am getting confused by the 90 day rule, and the 183 days which seem to be allowed in some circumstances. My question is how long can I stay for during my maternity leave without being considered resident? And do you think I'd be better off asking for split year treatment so I would stay the full six months and pay tax on my maternity pay, then reapply for NR status when I return to my overseas post? I also don't know if this is even allowed, as it won't have been two full years between my first leaving in this NR period (Oct 2011) and my return date.

Advice gratefully received!

Cook_County

Why does it matter - you can claim credit in the UK for the tax you pay in Africa so should owe no additional UK tax.

paddedjohn

Are you allowed to return to the UK just to have your baby?

Zorra

paddedjohn wrote: »

Are you allowed to return to the UK just to have your baby?

Of course, I am a British citizen with no other nationality. I can return any time, what I am trying to check is how long I can stay for and how I should organise my tax. I have private health care etc etc so I won't be accessing services to which I'm not entitled.

Pennywise

I fear that because you return so soon after you left, that you may find yourself "resident" for UK taxes throughout the period you've worked away, which means you're liable to UK tax is if you hadn't left, but of course, with credit for any equivalent foreign tax that you've paid to another country.

This has certainly been the case for a few people who thought they were leaving the UK permanently, and gained non resident status accordingly, only to find that they had to return to the UK prematurely, due to redundancy or family illness, or whatever, and ended up with a massive UK tax liability as they'd been paying no foreign tax, or at a much lower rate.

I think you'd be wise to consult a tax specialist on this.

John_Pierpoint

People do have babies in Africa, some countries such as South Africa have some excellent facilities.

A relative of mine was once in this situation but the worry in her case was would the child be British? Presumably you are confident that there is no need to read the British nationality act, because in my opinion it was written so that only the born and educated in Britain could have any chance of understanding it. In the event she flew "home" to be sure to be sure.

In your case you want to return to the UK to be within reach of a family support network?

Does your job give you the status of "international civil servant" as that seems to be a protective classification unavailable to commercial oiks.