UK INDIVIDUAL TAX
Non-Resident

Non-Resident
An individual will not be resident in the UK if he or she comes to the UK for a period expected to be for less than two years, or comes with no fixed intention, provided he or she is not present in the UK for 183 days or more in the UK tax year concerned. If he or she visits the UK regularly over a period of four consecutive tax years then that individual will become resident in the fifth year if visits have averaged 91 days or more a year.

A non resident individual is entitled to a personal allowance (exemption) if a citizen of a Commonwealth country (which includes UK nationals), an EU national or if the tax treaty between the UK and the country of residence and / or nationality grants personal allowances.

An individual will be treated as resident in the UK in any UK tax year (April 6 to April 5) if he or she is present in the UK for 183 days or more in that year; or is present in the UK for an average of 91 days or more a year over four consecutive tax years (in both cases ignoring the days of arrival and departure).

There are rules to cover the year of arrival and the year of departure which generally apply so that an individual is regarded as non-UK resident up to the date of arrival, UK resident from the date of arrival and non-UK resident from the day following the day of departure. If an individual is not resident and not ordinarily resident, then he or she will only be subject to UK tax on certain UK source income including income attributable to days worked in the UK (unless this income can be excluded from taxation under either domestic law or treaty provisions).