Tax implications, returning to the UK on rotation
Discussion
I'm really struggling to work out if something my company has proposed would work in regards to UK tax.
At present I live and work full time in Georgia, and have done for a couple of years. I therefore pay no UK income tax. In November this year I/my company would like me to move to a rotational role, but they would rather not change the contracts etc. I would rent a house in the UK and my partner and child would live there, I would spend my time off in the UK.
So, for this tax year that is only December and February in the UK, plus three weeks holiday in total. I don't beleive this would be an issue as I would be inside the UK for less than 90 days, thereofre a non UK tax resident. Is that correct, or does the rented house or anything else affect that?
In the next tax year, I would plan on spending April and June in the UK, working my last month in Georgia in July, and then permenantly returning to the UK. If I returned from my (current) true full time residential position in Georgia to the UK, I get split year treatment and its fairly straightforward. But could split year treatment be applied if I'd spent 50% of my time, 60 days, of the tax year so far in the UK? Presumably I would be a UK tax resident for the whole of the next tax year?
I could potentially work four months straight in Georgia at the beggining of the next tax year. Would that overcome the issue and could split year treatment then be applied?
Hope some of that makes sense. I've really struggled working out the tax implications of my employers suggestion, and any help would be appreciated!
At present I live and work full time in Georgia, and have done for a couple of years. I therefore pay no UK income tax. In November this year I/my company would like me to move to a rotational role, but they would rather not change the contracts etc. I would rent a house in the UK and my partner and child would live there, I would spend my time off in the UK.
So, for this tax year that is only December and February in the UK, plus three weeks holiday in total. I don't beleive this would be an issue as I would be inside the UK for less than 90 days, thereofre a non UK tax resident. Is that correct, or does the rented house or anything else affect that?
In the next tax year, I would plan on spending April and June in the UK, working my last month in Georgia in July, and then permenantly returning to the UK. If I returned from my (current) true full time residential position in Georgia to the UK, I get split year treatment and its fairly straightforward. But could split year treatment be applied if I'd spent 50% of my time, 60 days, of the tax year so far in the UK? Presumably I would be a UK tax resident for the whole of the next tax year?
I could potentially work four months straight in Georgia at the beggining of the next tax year. Would that overcome the issue and could split year treatment then be applied?
Hope some of that makes sense. I've really struggled working out the tax implications of my employers suggestion, and any help would be appreciated!
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