The October deadline for filing your 2021/2022 self-assessment tax return has passed, and the 31 January deadline for online tax returns is around the corner. 

Anyone who lives abroad but spends time (more than fifteen days) in the UK needs to consider whether they were UK tax resident and therefore obliged to file a tax return - or if they have UK-source income or gains which need to be reported anyway, precisely what they should include in their tax return.

Tax residence in the UK is determined by the Statutory Residence Test, or "SRT".  The SRT looks, primarily, at the number of days a person spends in the UK and the number of "ties" they have to the UK.  Other factors, such as a home or work in the UK may also be relevant.  If your UK days/ties mean that you were UK resident in a tax year, then in most cases you will be required to file a UK tax return to report your worldwide income and gains, or to elect to be taxed on the remittance basis - if you are eligible and need to claim it.

If this applies to you, then hopefully you will have obtained advice on how many days you can spend in the UK without being tax resident, or if you were UK resident, what you need to do about it. Now would be a good time to:

  • Check your day count and confirm your residence status with your advisor.
  • Obtain advice for the 2022/2023 tax year (and beyond), if you have not already done so.
  • If you are "feeling your way in the dark" without advice, obtain advice on your residence status and reporting obligations.

To help our internationally mobile clients, we have developed a tax residence app called ResiCheck.  This allows users to test their UK residence in a prior year, plan future residence and keep track of their days in the UK.  The SRT is complex and ResiCheck is not a substitute for obtaining advice, but it can be a very useful tool to help you understand and navigate the SRT.  ResiCheck cannot be purchased, but we offer to our clients for no charge.