I live in the Channel Islands (previously Guernsey now Sark) and go back and forwards to the UK as and when required for work (own a UK company).
Left the UK in March 2019 so about to hit 4 years...
This year I'm going to be sitting at around 110 nights which I believe is ok as long as you go back to sub 90 nights the following year.
My question is work days. The SRT test says 'do you work over 40 days in the UK' which is yes and therefore a tie, going over the 90 gives me a second tie but as I left 4 years ago so it would be 3 ties to trigger becoming UK tax resident.
Do work days count towards the midnight count or are they separate? HMRC site says if you work over 40 days then you get a tie but nothing else.
My concern is I will be 110 nights but in addition I have worked another 23 days for more than 3 hours a day but these are not counted as midnights.
For example, I have flown to London, worked on the day of arrival and then left the following day after a meeting therefore one midnight but two work days.
Just trying to get a handle if I'm a little screwed this year......
Left the UK in March 2019 so about to hit 4 years...
This year I'm going to be sitting at around 110 nights which I believe is ok as long as you go back to sub 90 nights the following year.
My question is work days. The SRT test says 'do you work over 40 days in the UK' which is yes and therefore a tie, going over the 90 gives me a second tie but as I left 4 years ago so it would be 3 ties to trigger becoming UK tax resident.
Do work days count towards the midnight count or are they separate? HMRC site says if you work over 40 days then you get a tie but nothing else.
My concern is I will be 110 nights but in addition I have worked another 23 days for more than 3 hours a day but these are not counted as midnights.
For example, I have flown to London, worked on the day of arrival and then left the following day after a meeting therefore one midnight but two work days.
Just trying to get a handle if I'm a little screwed this year......
