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The statutory residence test details three instances where an individual will be treated as automatically non-resident. But what is the UK tax liability in respect of earnings received for duties carried out in the UK during the allowed limits for periods spent here?
The statutory residence test (SRT) helpfully gives three circumstances where an individual is treated as being automatically non-resident.
First where they are resident in one of the three preceding years and not in the UK for more than 15 days; second where they are not resident in the three preceding years and not in the UK for more than 45 days; and finally where they are working full time overseas and not more than 91 days in the UK of which no more than 30 days can be working days.
The SRT offers no guidance however on whether any work done in the UK in the 15 45 or 30-day limits for a foreign employer can become taxable in the UK particularly if the employee and employer are resident in a non-treaty country and the employer has no permanent establishment in the...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
