UK Non-residency question

[GMS]

I am living abroad and working for a UK charter company on a part time basis. I am in the UK for only 100 days a year, operating charter flights to the Mediterranean, Canary Islands and Egypt. My accountant has explained all the rules about becoming non-resident, i.e. no more than 90 days in the UK, etc, but there is one point I can’t get an answer for and maybe one of you non-residents may be able to help me.

The question is this; If I operate a flight leaving the UK in the evening that returns the next morning, say a Friday night TFS, is Friday considered a day in the UK or not? I have read references to the fact that if you are not in the UK at midnight, that day, in this case Friday, does not count towards your days in the UK. At present I am planning to leave the UK on days off to reduce my stay to below 90 days, but if these night flights reduce my residency days I may not have to.

I would be most grateful for any information from you non-residents.

GMS

[neil armstrong]

Travel days

Travel days are not included tot he total of 90 days!
So if you leave of friday and return on saterday ,both will be seen as travel days and dont count to the total

Neil

[GMS]

Neil

I know this applies to days of travel when you really are leaving the country, i.e. as a passenger. In this case you are not a passenger, you are just doing your job. If this is the case, then all my flying days would not count as all my flights are abroad.

Is this how you see it?

GMS

[Monty77]

Whilst they probably wouldn't admit this publicly, I have heard that they are unlikely to get tense if an individual gets it wrong by a few days, by accident. If you really kick the arrse out of it, then they are more likely to make an example. In the overall scheme of things, you and I are specks on the underside of the Treasury apple cart. Don't quote me!

[cwatters]

My understanding is that you count the "midnights". In otherwords it's as Niel said. If you leave the UK on a friday you don't count Friday.

I don't think it matters what you are doing (work or pleasure) when you are in the UK but try calling the Inland Revenue for Non-Residents to check...

http://www.hmrc.gov.uk/cnr/
and
http://www.hmrc.gov.uk/menus/contactus.shtml

The rules are complex as various sportsman have found out recently.

[cavortingcheetah]

I am somewhat surprised that your accountant has not answered this question. If you haven't asked it of him; I would respectfully suggest that you do so.

Being of a suspicious mind, it occcurs to me that perhaps you are a revenue employee embarked upon a fishing trip. If so, please be so kind as to tell me whether the following, issued in good faith, would be an accurate assessment of the situation.

I think that a clever revenuer might argue thus:

You depart the UK working for your UK based employer and remain continuously in gainful employment, on duty, split or otherwise, until you return to the UK the following day. Therefore the employment has continuously been generated within the UK as the servant of a British carrier and we would deem you ordinarily resident for that period of time even though you were not actually in the country for the entire period.

Furthermore, such voyages to and from the UK, whether or not involved in your employment indicate a regular pattern which is possibly even predictable and as such the ninety day rule can be applied flexibly, to their advantage, epecially if you are up on its limits anyway.
(Perhaps you could check case law on this point.)

I feel absolutely certain that said clever and crafty revenuer would try to make such an arguement stick. Since you would then have to prove that his assessment was incorrect, it would, at the least, be expensive for you.

I think you play with fire here. Of course they will never find out? But if they did and even if they determined you were not acting fraudulently they can go back six years, take the back tax, apply compounded interest and whack a 100% fine on top. Well, I think that's right but anyway, it's a reasonable indication of how expensive it could become!

Should add that I am not an accountant but have enough experience to want to stay legally on the right side of the little man - especially right now when old Gordon is hammering away at Channel Island accounts and non resident/domiciliaries.

[GMS]

Cavortingcheetah,

Thank you for your comments. I am not a revenue employee.

My family and I moved abroad lock, stock and barrel last year. I now work part time mid-May to mid-September. My home is abroad. All I have left in the UK is my uniform and a car.

If you can answer my question I would be most grateful.

GMS

PS This is what I found at the Revenue website, but still not clear.

Different approach when identifying days of absence

The guidance set out above only applies to Section 192A(1)(a) and 193(1)(a); when considering where the duties of an employment are performed.

Days of absence from the United Kingdom for the purposes of Section 192A(1)(b), 193(1)(b) and paragraph 3 Schedule 12 ICTA 1988 are decided according to the location of the employee at midnight. If at midnight the employee is outside of the United Kingdom (see SE33032) then the day that ended at midnight counts as a day of absence. The special rules provided by Paragraph 5 Schedule 12 do not apply.

[cavortingcheetah]

Well, I guess then that you are in the clear, as it were. Sounds like a jolly nice life style actually.
Oh yes, and these days you are allowed to have a residence availablefor your use in the UK without prejudice to your status as a non resident. But I expect that you knew that?

[neil armstrong]

Ive been living abroad a couple of years ago.
My accountant told me what i told you earlier!
I spend (at averige) 2 days a year in the UK ,even that i work of a UK airline!

Neil