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Military spouses

10 December 2013
Issue: 4432 / Categories: Forum & Feedback , Residence & domicile

A member of the UK armed forces has been seconded to work in Canada, and his wife is accompanying him. She is working abroad

I should be very grateful if readers could provide me with some advice on how the UK residence status works for military spouses.

My husband is UK resident as far as his salary is concerned but not with regards to his landlord status (we rent our home). I work and pay tax abroad because we were posted to Canada. However am I a UK resident or should I complete a UK tax return as a non-resident?

HMRC’s guidance on this subject seems very unclear particularly as to whether spouses are to ignore the “days in the UK” residence rule.

I hope this subject can be clarified.

Query 18 307 – Mrs Soldier

Reply from Malcolm Finney author of The New Statutory Residence Test for Individuals: a Practical Guide

When posted abroad Crown employees (eg the military) remain liable to UK income tax on...

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