UK Non-Resident Tax for UK property owners

Whether you own your own home or a buy-to-let property in the UK, if you receive rental income in the UK then you must pay tax on the income received. Whether you are British, or a UK property owner from anywhere else in the world, you are liable to UK Non-Resident tax on your UK property income. Spending time calculating your earnings may not be that taxing but determining whether you are a UK Tax Resident or a UK Non-Resident can be. There are several tests and multiple criteria for determining your UK tax residence status. If you have multiple homes or properties then your calculations and paperwork can increase dramatically. Save yourself time, money and stress with good tax advice for UK Non-Residents.

UK Tax Residence Tests

HMRC has several automatic tests to help you, and your family, determine your UK tax status. You’ll be automatically UK non-resident for the tax year if you meet any of the following tests:

  • You spend fewer than 16 days in the UK during the tax year. This test is used if you were UK resident in any of the previous 3 tax years
  • You spend fewer than 46 days in the UK during the tax year. This test is used if you were UK resident in none of the previous 3 tax years
  • You work sufficient hours overseas (generally 35 hours or more per week on average) without a significant break, and during the tax year:

You spend fewer than 91 days in the UK, and you spend fewer than 31 days working in the UK (a work day means more than three hours work)

If you don’t meet any of these tests you move onto the ‘automatic UK tests’. If you don’t have the time, or inclination, to go through all these tests ask a UK Non-Resident tax advisor.

UK Tax Residence Tests
Automatic tests for UK Non-Residents

Automatic tests for UK Non-Residents

HMRC has two statutory tests to determine UK tax residency. These tests were introduced to reduce the vast uncertainties for many people about their UK tax residence status. Although these tests provide greater certainty for some taxpayers, they can get quite complex and many taxpayers struggle to apply it in practice.

The Taxman UK offers good tax advice for determining your tax status, tax liabilities and will fill in your UK Non-Resident tax form for you. Save yourself and your family time, money and stress with UK Non-Resident tax services from experienced, qualified tax advisors at The Taxman UK.

More than one home

HMRC’s Statutory Residence Test does not provide a concrete definition of a ‘home’, it all depends on your personal circumstances and how you use your property, or properties. It is possible to have more than one home, either in one country or several countries. If your wife and children live in the UK but you do most of your work overseas and fly home to the UK frequently then determining your ‘home’ for tax purposes can get complicated. A property can be your home even if you do not stay there

continuously, for example if you move out for a while but your family still lives there. If this all sounds complicated then a good UK Non-Resident tax advisor can make everything simpler for you, quickly. Please don’t hesitate to contact one of our experienced UK Nonresident tax advisors by sending us an enquiry at help@thetaxmanuk.com for an initial consultation. Good tax advice will save you time, money and stress, whether you are a property owner in the UK or not.

The Taxman UK “Making Life Less Taxing for UK Non-Residents”

More than one home