|
| |
|
(4) | The taxpayer is not resident in the UK for the next tax year because the |
| |
taxpayer meets the third automatic overseas test for that year (see paragraph |
| |
| |
(5) | A period “satisfies the overseas work criteria” if— |
| |
(a) | the taxpayer works sufficient hours overseas, as assessed over that |
| 5 |
| |
(b) | during that period, there are no significant breaks from overseas |
| |
| |
(c) | the number of days in that period on which the taxpayer does more |
| |
than 3 hours’ work in the UK does not exceed the permitted limit, |
| 10 |
| |
(d) | the number of days in that period falling within sub-paragraph (6) |
| |
does not exceed the permitted limit. |
| |
(6) | A day falls within this sub-paragraph if— |
| |
(a) | it is a day spent by the taxpayer in the UK, but |
| 15 |
(b) | it is not a day that is treated under paragraph 23(4) as a day spent by |
| |
| |
(7) | To work out whether the taxpayer works “sufficient hours overseas” as |
| |
assessed over a given period, apply paragraph 14(3) but with the following |
| |
| 20 |
(a) | for “P” read “the taxpayer”, |
| |
(b) | for “year X” read “the period under consideration”, |
| |
(c) | for “365 (or 366 if year X includes 29 February)” read “the number of |
| |
days in the period under consideration”, and |
| |
(d) | in paragraph 28(9)(b), as it applies for the purposes of step 3, for “30” |
| 25 |
read “the permitted limit”. |
| |
(8) | The permitted limit is— |
| |
(a) | for sub-paragraphs (5)(c) and (7)(d), the number found by reducing |
| |
30 by the appropriate number, and |
| |
(b) | for sub-paragraph (5)(d), the number found by reducing 90 by the |
| 30 |
| |
(9) | The appropriate number is the result of—![equation: cross[char[A],over[char[B],num[12.0000000000000000,"12"]]]](missing.gif) |
| |
| |
| |
(a) | 30, for sub-paragraphs (5)(c) and (7)(d), or |
| 35 |
(b) | 90, for sub-paragraph (5)(d), and |
| |
“B” is the number of whole months in the part of the relevant year |
| |
before the day mentioned in sub-paragraph (3)(a). |
| |
Case 2: the partner of someone starting full-time work overseas |
| |
45 (1) | The circumstances of a case fall within Case 2 if they are as described in sub- |
| 40 |
| |
(2) | The taxpayer was resident in the UK for the previous tax year (whether or |
| |
not it was a split year). |
| |
|
| |
|
| |
|
(3) | The taxpayer has a partner whose circumstances fall within Case 1 for— |
| |
(a) | the relevant year, or |
| |
(b) | the previous tax year. |
| |
(4) | On a day in the relevant year, the taxpayer moves overseas so the taxpayer |
| |
and the partner can continue to live together while the partner is working |
| 5 |
| |
(5) | In the part of the relevant year beginning with the deemed departure day— |
| |
(a) | the taxpayer has no home in the UK at any time, or has homes in both |
| |
the UK and overseas but spends the greater part of the time living in |
| |
| 10 |
(b) | the number of days that the taxpayer spends in the UK does not |
| |
exceed the permitted limit. |
| |
(6) | The taxpayer is not resident in the UK for the next tax year. |
| |
(7) | If sub-paragraph (3)(a) applies, the “deemed departure day” is the later of— |
| |
(a) | the day mentioned in sub-paragraph (4), and |
| 15 |
(b) | the first day of what is, for the partner, the overseas part of the |
| |
relevant year as defined for Case 1 (see paragraph 53). |
| |
(8) | If sub-paragraph (3)(b) applies, the “deemed departure day” is the day |
| |
mentioned in sub-paragraph (4). |
| |
(9) | The permitted limit is the number found by reducing 90 by the appropriate |
| 20 |
| |
(10) | The appropriate number is the result of—![equation: cross[char[A],over[char[B],num[12.0000000000000000,"12"]]]](missing.gif) |
| |
| |
| |
“B” is the number of whole months in the part of the relevant year |
| 25 |
before the deemed departure day. |
| |
Case 3: ceasing to have a home in the UK |
| |
46 (1) | The circumstances of a case fall within Case 3 if they are as described in sub- |
| |
| |
(2) | The taxpayer was resident in the UK for the previous tax year (whether or |
| 30 |
not it was a split year). |
| |
(3) | At the start of the relevant year the taxpayer had one or more homes in the |
| |
| |
(a) | there comes a day in the relevant year when P ceases to have any |
| |
| 35 |
(b) | from then on, P has no home in the UK for the rest of that year. |
| |
(4) | In the part of the relevant year beginning with the day mentioned in sub- |
| |
paragraph (3)(a), the taxpayer spends fewer than 16 days in the UK. |
| |
(5) | The taxpayer is not resident in the UK for the next tax year. |
| |
|
| |
|
| |
|
(6) | At the end of the period of 6 months beginning with the day mentioned in |
| |
sub-paragraph (3)(a), the taxpayer has a sufficient link with a country |
| |
| |
(7) | The taxpayer has a “sufficient link” with a country overseas if and only if— |
| |
(a) | the taxpayer is considered for tax purposes to be a resident of that |
| 5 |
country in accordance with its domestic laws, or |
| |
(b) | the taxpayer has been present in that country (in person) at the end |
| |
of each day of the 6-month period mentioned in sub-paragraph (6), |
| |
| |
(c) | the taxpayer’s only home is in that country or, if the taxpayer has |
| 10 |
more than one home, they are all in that country. |
| |
Case 4: starting to have a home in the UK only |
| |
47 (1) | The circumstances of a case fall within Case 4 if they are as described in sub- |
| |
| |
(2) | The taxpayer was not resident in the UK for the previous tax year. |
| 15 |
(3) | At the start of the relevant year, the taxpayer did not meet the only home |
| |
test, but there comes a day in the relevant year when that ceases to be the |
| |
case and the taxpayer then continues to meet the only home test for the rest |
| |
| |
(4) | For the part of the relevant year before that day, the taxpayer does not have |
| 20 |
| |
(5) | The “only home test” is met if— |
| |
(a) | the taxpayer has only one home and that home is in the UK, or |
| |
(b) | the taxpayer has more than one home and all of them are in the UK. |
| |
(6) | Paragraphs 17 to 20 (and Part 2 of this Schedule so far as it relates to those |
| 25 |
paragraphs) apply for the purposes of sub-paragraph (4) with the following |
| |
| |
(a) | references in those paragraphs and that Part to year X are to be read |
| |
as references to the part of the relevant year mentioned in sub- |
| |
| 30 |
(b) | each number of days mentioned in the first column of the Table in |
| |
paragraphs 18 and 19 is to be reduced by the appropriate number. |
| |
(7) | The appropriate number is found by multiplying the number of days, in |
| |
each case, by—![equation: over[char[A],num[12.0000000000000000,"12"]]](missing.gif) |
| |
| where “A” is the number of whole months in the part of the relevant year |
| 35 |
beginning with the day mentioned in sub-paragraph (3). |
| |
(8) | Sub-paragraph (6)(a) does not apply to the references to year X in |
| |
paragraphs 32(1)(b) and 33 of this Schedule (which relate to the residence |
| |
status of family members) so those references must continue to be read as |
| |
| 40 |
|
| |
|
| |
|
Case 5: starting full-time work in the UK |
| |
48 (1) | The circumstances of a case fall within Case 5 if they are as described in sub- |
| |
| |
(2) | The taxpayer was not resident in the UK for the previous tax year. |
| |
(3) | There is at least one period of 365 days in respect of which the following |
| 5 |
| |
(a) | the period begins with a day that— |
| |
(i) | falls within the relevant year, and |
| |
(ii) | is a day on which the taxpayer does more than 3 hours’ work |
| |
| 10 |
(b) | in the part of the relevant year before the period begins, the taxpayer |
| |
does not have sufficient UK ties, |
| |
(c) | the taxpayer works sufficient hours in the UK, as assessed over the |
| |
| |
(d) | during the period, there are no significant breaks from UK work, and |
| 15 |
(e) | at least 75% of the total number of days in the period on which the |
| |
taxpayer does more than 3 hours’ work are days on which the |
| |
taxpayer does more than 3 hours’ work in the UK. |
| |
(4) | To work out whether the taxpayer works “sufficient hours in the UK” as |
| |
assessed over a given period, apply paragraph 9(2) but for “P” read “the |
| 20 |
| |
(5) | Paragraphs 17 to 20 (and Part 2 of this Schedule so far as it relates to those |
| |
paragraphs) apply for the purposes of sub-paragraph (3)(b) with the |
| |
| |
(a) | references in those paragraphs and that Part to year X are to be read |
| 25 |
as references to the part of the relevant year mentioned in sub- |
| |
| |
(b) | each number of days mentioned in the first column of the Table in |
| |
paragraphs 18 and 19 is to be reduced by the appropriate number. |
| |
(6) | The appropriate number is found by multiplying the number of days, in |
| 30 |
each case, by—![equation: over[char[A],num[12.0000000000000000,"12"]]](missing.gif) |
| |
| where “A” is the number of whole months in the part of the relevant year |
| |
beginning with the day on which the 365-day period in question begins. |
| |
(7) | Sub-paragraph (5)(a) does not apply to the references to year X in |
| |
paragraphs 32(1)(b) and 33 of this Schedule (which relate to the residence |
| 35 |
status of family members) so those references must continue to be read as |
| |
| |
Case 6: ceasing full-time work overseas |
| |
49 (1) | The circumstances of a case fall within Case 6 if they are as described in sub- |
| |
| 40 |
| |
|
| |
|
| |
|
(a) | was not resident in the UK for the previous tax year because the |
| |
taxpayer met the third automatic overseas test for that year (see |
| |
| |
(b) | was resident in the UK for one or more of the 4 tax years immediately |
| |
| 5 |
(3) | There is at least one period (consisting of one or more days) that— |
| |
(a) | begins with the first day of the relevant year, |
| |
(b) | ends with a day that— |
| |
(i) | falls within the relevant year, and |
| |
(ii) | is a day on which the taxpayer does more than 3 hours’ work |
| 10 |
| |
(c) | satisfies the overseas work criteria. |
| |
(4) | The taxpayer is resident in the UK for the next tax year (whether or not it is |
| |
| |
(5) | A period “satisfies the overseas work criteria” if— |
| 15 |
(a) | the taxpayer works sufficient hours overseas, as assessed over that |
| |
| |
(b) | during that period, there are no significant breaks from overseas |
| |
| |
(c) | the number of days in that period on which the taxpayer does more |
| 20 |
than 3 hours’ work in the UK does not exceed the permitted limit, |
| |
| |
(d) | the number of days in that period falling within sub-paragraph (6) |
| |
does not exceed the permitted limit. |
| |
(6) | A day falls within this sub-paragraph if— |
| 25 |
(a) | it is a day spent by the taxpayer in the UK, but |
| |
(b) | it is not a day that is treated under paragraph 23(4) as a day spent by |
| |
| |
(7) | To work out whether the taxpayer works “sufficient hours overseas” as |
| |
assessed over a given period, apply paragraph 14(3) but with the following |
| 30 |
| |
(a) | for “P” read “the taxpayer”, |
| |
(b) | for “year X” read “the period under consideration”, |
| |
(c) | for “365 (or 366 if year X includes 29 February)” read “the number of |
| |
days in the period under consideration”, and |
| 35 |
(d) | in paragraph 28(9)(b), as it applies for the purposes of step 3, for “30” |
| |
read “the permitted limit”. |
| |
(8) | The permitted limit is— |
| |
(a) | for sub-paragraphs (5)(c) and (7)(d), the number found by reducing |
| |
30 by the appropriate number, and |
| 40 |
(b) | for sub-paragraph (5)(d), the number found by reducing 90 by the |
| |
| |
(9) | The appropriate number is the result of—![equation: cross[char[A],over[char[B],num[12.0000000000000000,"12"]]]](missing.gif) |
| |
| |
| 45 |
|
| |
|
| |
|
(a) | 30, for sub-paragraphs (5)(c) and (7)(d), or |
| |
(b) | 90, for sub-paragraph (5)(d), and |
| |
“B” is the number of whole months in the part of the relevant year after |
| |
the 365-day period in question ends. |
| |
Case 7: the partner of someone ceasing full-time work overseas |
| 5 |
50 (1) | The circumstances of a case fall within Case 7 if they are as described in sub- |
| |
| |
(2) | The taxpayer was not resident in the UK for the previous tax year. |
| |
(3) | The taxpayer has a partner whose circumstances fall within Case 6 for— |
| |
(a) | the relevant year, or |
| 10 |
(b) | the previous tax year. |
| |
(4) | On a day in the relevant year, the taxpayer moves to the UK so the taxpayer |
| |
and the partner can continue to live together on the partner’s return or |
| |
| |
(5) | In the part of the relevant year before the deemed arrival day— |
| 15 |
(a) | the taxpayer has no home in the UK at any time, or has homes in both |
| |
the UK and overseas but spends the greater part of the time living in |
| |
| |
(b) | the number of days that the taxpayer spends in the UK does not |
| |
exceed the permitted limit. |
| 20 |
(6) | The taxpayer is resident in the UK for the next tax year (whether or not it is |
| |
| |
(7) | If sub-paragraph (3)(a) applies, the “deemed arrival day” is the later of— |
| |
(a) | the day mentioned in sub-paragraph (4), and |
| |
(b) | the first day of what is, for the partner, the UK part of the relevant |
| 25 |
year as defined for Case 6 (see paragraph 54). |
| |
(8) | If sub-paragraph (3)(b) applies, the “deemed arrival day” is the day |
| |
mentioned in sub-paragraph (4). |
| |
(9) | The permitted limit is the number found by reducing 90 by the appropriate |
| |
| 30 |
(10) | The appropriate number is the result of—![equation: cross[char[A],over[char[B],num[12.0000000000000000,"12"]]]](missing.gif) |
| |
| |
| |
“B” is the number of whole months in the part of the relevant year |
| |
beginning with the deemed arrival day. |
| 35 |
Case 8: starting to have a home in the UK |
| |
51 (1) | The circumstances of a case fall within Case 8 if they are as described in sub- |
| |
| |
(2) | The taxpayer was not resident in the UK for the previous tax year. |
| |
|
| |
|
| |
|
(3) | At the start of the relevant year, the taxpayer had no home in the UK but— |
| |
(a) | there comes a day when, for the first time in that year, the taxpayer |
| |
does have a home in the UK, and |
| |
(b) | from then on, the taxpayer continues to have a home in the UK for |
| |
the rest of that year and for the whole of the next tax year. |
| 5 |
(4) | For the part of the relevant year before the day mentioned in sub-paragraph |
| |
(3)(a), the taxpayer does not have sufficient UK ties. |
| |
(5) | The taxpayer is resident in the UK for the next tax year and that tax year is |
| |
not a split year as respects the taxpayer. |
| |
(6) | Paragraphs 17 to 20 (and Part 2 of this Schedule so far as it relates to those |
| 10 |
paragraphs) apply for the purposes of sub-paragraph (4) with the following |
| |
| |
(a) | references in those paragraphs and that Part to year X are to be read |
| |
as references to the part of the relevant year mentioned in sub- |
| |
| 15 |
(b) | each number of days mentioned in the first column of the Table in |
| |
paragraphs 18 and 19 is to be reduced by the appropriate number. |
| |
(7) | The appropriate number is found by multiplying the number of days, in |
| |
each case, by—![equation: over[char[A],num[12.0000000000000000,"12"]]](missing.gif) |
| |
| where “A” is the number of whole months in the part of the relevant year |
| 20 |
beginning with the day mentioned in sub-paragraph (3)(a). |
| |
(8) | Sub-paragraph (6)(a) does not apply to the references to year X in |
| |
paragraphs 32(1)(b) and 33 of this Schedule (which relate to the residence |
| |
status of family members) so those references must continue to be read as |
| |
| 25 |
General rules for construing Cases 1 to 8 |
| |
52 (1) | This paragraph applies for the purposes of paragraphs 44 to 51. |
| |
(2) | A reference to “the previous tax year” is to the tax year preceding the |
| |
| |
(3) | A reference to “the next tax year” is to the tax year following the relevant |
| 30 |
| |
(4) | “Partner”, in relation to the taxpayer, means— |
| |
(a) | a husband or wife or civil partner, |
| |
(b) | if the taxpayer and another person are living together as husband |
| |
and wife, that other person, or |
| 35 |
(c) | if the taxpayer and another person of the same sex are living together |
| |
as if they were civil partners, that other person. |
| |
(5) | If calculation of the appropriate number results in a number of days that is |
| |
not a whole number, the appropriate number is to be rounded up or down |
| |
| 40 |
(a) | if the first figure after the decimal point is 5 or more, round the |
| |
appropriate number up to the nearest whole number, |
| |
(b) | otherwise, round it down to the nearest whole number. |
| |
|
| |
|