A.W.BECKINSALE& CO.

RESIDENCE

Until 1998 if you worked overseas you were treated as non resident if you were away for a period of 365 days whether or not it was a full tax year.

Gordon Brown reputedly changed the rule because the "Spice Girls" amongst others were taking advantage of this and tax was being avoided.
The new rules state that now it is necessary to work overseas for a period which includes one complete tax year.

In order to maintain a non residence status it is essential that no more than 90 days - ignoring days of arrival and departure - are spent in the UK in any tax year.

It should be remembered that although it is comparatively easy to shed UK residence it is very difficult to shed UK domicile. To find out more about UK domicile click here.