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My client commutes daily to and from his home in Jersey to carry out the duties of his employment in the UK. Assuming that he leaves the UK each day before midnight, even though he may be in the UK every working day of the year, he is presumably not resident and not ordinarily resident in the UK.
My client commutes daily to and from his home in Jersey to carry out the duties of his employment in the UK. Assuming that he leaves the UK each day before midnight even though he may be in the UK every working day of the year he is presumably not resident and not ordinarily resident in the UK.
HMRC booklet IR20 says that you 'remain' in the UK if you are here on a continuing basis and any departures are for holidays or short business trips. While there is no doubt in the case of the individual mentioned above that he is here on a continuing basis he is not actually here at all for tax purposes if days of arrival and departure are ignored.
On the same subject of days of arrival in and departure from the UK being ignored for tax residence purposes it would seem...
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