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Hi, I want to ask if a person (Justin) is UK domiciled. He stay at UK since his date of birth (June 1984) till 30 June 2013. On 1 July 2013 he moved to Australia and work full time overseas at there for 4 years. On 2008 Justin bought a house in UK and occupied it as his principal private residence. So start from the date he left UK, can he be consider as UK resident at that tax year (6/4/13 – 5/4/14)?
Apply the rules as given in the notes – you will need to be told how many ties he has with the UK to be able to determine residence and then for what purpose – income tax or CGT?
Thank for reply. It’s for income tax purpose… May I say Justin is fall into the automatic oversea test and consider as non-resident? The reason is he is just stay for 86 days in UK on that tax year and he is work oversea after that… I think it will meet the one of the requirement of automatic non-resident test… Is it this is the correct answer? Again, thank you.
The scenario you quote is NOT within the F6 syllabus as this deals with the tax year in which the taxpayer leaves the UK which is then dealt with using the split tax year rules to determine whether the taxpayer would be non resident from the date he takes up the full time contract of employment overseas – which would apply here.
Your analysis of automatically non UK resident for the whole tax year does not apply as the 90 day rule would be time apportioned for the number of complete months in the UK before the first overseas work day.
Again I repeat however that this is NOT in your syllabus.
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