Yes it is. But not when you make assumptions which aren't true.
There are basically no circumstances where it could be true, hence I elaborated.
If the 90 day rule makes you tax resident, you more than likely need to pay tax on *all* your earnings within that UK tax year, not just those over or after 90.
Groan groan groan groan groan. Don't know why I bother sometimes. Oh yeah, I don't have anything better to do.
I don't work and I haven't been UK tax resident for quite some time ---> I can be up to six months in the UK without becoming tax resident. You hint at this in your last comment but not before stating that I was wrong.
The point I was making was that having a house in the UK that you visit doesn't automatically make you tax-resident there, non-working or working.
You keeping mentioning a 90 day rule, this is incorrect.
I have linked the real rules from HMRC in reply to you more than once in this thread.
I know linkStatutory Residence Test Explained https://www.expertsforexpats.com/exp...esidence-test/
With 4 ties just 17 days could make someone resident if they had previously been UK resident.
Again not quite right but it's not relevant here to explain why and I can't be arsed.
Please explain, you keep saying I am wrong in multiple threads over the last couple of days but never have any links to prove you are correct.
You've got me confused with someone else.
You groaned my first reply that included the link to HMRC post 16
Great! thank you very much for the tip. I will definitely check them out.
Have a great week !
When exactly did Hick Von Frick get this mortgage?
Big banks were the first to pull in the horns at the first sniff of risk in March 2020.
Regards
Ian
I disagree. The 90 day rule is designed to grab as much tax as possible for HMRC off ex pats who make many sacrifices to work abroad but who cannot - for whatever (usually family) reasons - sell up and completely move abroad. There are far more of those than your above example of foreign business owners.
My wife lives in the UK, runs our property business there, and is taxed there. I work full time in Switzerland and pay taxes here. Yet if I go back to visit her too often, I pay approximately double the amount of tax in total, because I'm taxed on the whole amount as if it was UK salary.
Other posters are right: owning a UK property that is for your exclusive use is an absolute tax minefield. You need to get proper advice for your situation because there are ways to legally avoid a tax charge, but they are effing complicated and inconvenient to stick to if you actually want to have a life.
Kind regards
Ian
Sadly true in most cases.
Regards
Ian
That is true - unfortunately, it's such an unusual circumstance as to be an outlier for most people on this forum, I would suggest. If you are working abroad, having a house in the UK that you visit does almost always makes you tax-resident there, because of the circumstances that usually go along with having such a house/visit pattern. It is extremely hard for a normal employed person to get round this. If you are not working, it may be easier.
Kind regards
Ian
Definitely not as you don't have the 3rd conclusive exemption of a full time job abroad, less than 91 days in the Uk & less than 45 work days in the UK. That should cover most people with a job in CH & a house in the UK
Well we just don't know do we? Going back every weekend would take you into residency territory. Going back every other weekend probably wouldn't. One week per month or one week every other month? Some weeks in the summer but not at all in the winter? We just don't know what the OP has in mind and it's still wrong to say "Having a UK home you don't rent out is a clear sign of tax-residency". No amount of post-dated qualification changes that.
It's nights at midnight, so you can go 3.5 times a month the the UK for 2 nights, presumably most people go on holiday other than to the UK. If you can't use the exemption you would almost certainly be allowed less days based on connections, for someone returning to the UK most weekends. Likely connections Accommodation / Family / More than 90 days in either of the previous 2 years / Previously living in the UK.
For anyone really living in CH it's not an issue.
Actually, this qualification fixes it...
"Having a UK home you don't rent out is OFTEN a clear sign of tax-residency"
Anyway, OP - how did you get on?
Kind regards
Ian
I don't see where you get this from, Spending 14 nights at a relatives home, 14 nights in the same hotel gives an accommodation available connection, the same as having a property.
KMPG does an easy to follow flow chart.
https://www.charcol.co.uk/mortgages/...pat-mortgages/
Worked for me...