In 2013 the UK government has introduced new regulations for tax residency and introduced three tests to determine the tax residency position of individuals:
When an individual qualifies as a non-UK tax resident under automatic overseas resident test they are not required to take the other two types of tests. If the position of the resident is unclear other tests will need to be referred to.
In order to qualify as a non-resident in the UK the individual should abide to following conditions:
This can refer to full time employment in one job or a combination of different jobs.
Under the Automatic UK Resident Tests the following rules are applicable:
To qualify under the Sufficient Ties Test you must have:
The tax authorities have clarified that in order to qualify for taxes under the Family tie option the individual must be a spouse, civil partner and children under 18 who are residents in the UK for the tax year. Children under 18 who are getting full-time education in the UK are treated as non-residents given that the time spent in the UK outside of the academic terms does not exceed 21 days.
A property will be considered an accommodation tie if it is available to be used as a residence for 91 consecutive days and the individual stays in it for one night a year.
If an individual works in UK either on continuous or sporadic basis for more than 40 days for at least 3 hours a day it is counted as a work tie. Different rules apply to individuals working in transportation.
The 90-day tie applies if the individual has spent over 90 days in the UK during the tax year coming before the year in question or the year preceding the tax year before the year in question or in both years.
With some limitations, the Split Year treatment can be made available for certain taxpayers. The recent changes made to the legislation do not allow to create artificial short periods of non-residency during which the individuals are free of UK and can bring income back to the UK.
On 16 March 2017, the Home Office has released a Statement of Changes to the Immigration Rules. These new changes will affect those applications that need to have a Certificate of Sponsorship and these changes will be in effect on 06 April 2017.
What you should know about European visas after Article 50. The UK Prime Minister Theresa May has so far not changed her mind in regards to the plans of triggering Article 50 before the end of March 2017.
For international students who wish to remain in the UK longer or would like to eventually settle. There are options to choose from, granted you are willing to stay.
As of 16 January 2017 the Prime Minister of the United Kingdom, Theresa May, has given hints that the UK is moving towards a hard Brexit. Although Theresa May insists EU citizens are ‘welcome’ to be in the UK, she cannot guarantee the right of EU citizens in the UK at an early stage. These are troubling news for Europeans and British Citizens currently living and working in the UK.
As of 24 March 2016, the UK government has announced new changes to Tier 2 type visas. This is the migration route for those who have a confirmed job offer to undertake skilled employment in the UK.
The UK government has recently introduced a significant amount of changes to immigration rules and procedures that can influence nationals of European Economic Area. These changes will come into force on the 1st February 2017, however, some changes are happening now.
A new Statement of Changes to the Immigration Rules HC667 has been laid down on the 3rd November 2016. These changes come in a whopping 90 pages however, most changes are in the language itself rather than effect. The significant changes include the increase of the minimum salary requirement of Tier 2 skilled workers; the introduction of a fresh English language requirement for family immigration regarding to Tier 4 visa and the removal of the previous 28 days’ grace period for making out of time immigration applications.