UK Residence Test

[OhNoNotPooAgain]

I'm not sure if this is the right place to post this but I'm going round and round in circles trying to work out if I'm UK resident or not. I've been living abroad outside of the UK since Feb 2013, and I spent 67 days in the UK in the last tax year, and 44 days in the UK in this tax year. What's complicating things is that I'm not working at all (I moved abroad to be with my husband who is working), and that we still own our house in the UK which is where we stay when we are back for visits there.

If I use a flowchart to work through the Statutory Residence Test it tells me I'm non-UK resident (which makes sense to me), but if I use the HMRC online residence indicator it tells me that I am a UK resident. But if I try the test to show if it's a split year (i.e. I'm the partner of someone working abroad who started working mid-way during the tax year) then it tells me I'm non-resident for the portion of the year where we abroad, then resident for the next tax year It's so confusing! I tell the online residence indicator that I'm not working - should I tell it that I am working even though it's not me but my husband who is working?

The reasons I'm stressing about this is I don't know whether or not I can contribute to mine or my children's ISA this tax year. My husband definitely isn't tax-resident, he has help sorting this out from an accountancy firm thanks to his work. However, they aren't able to help me and so I'm trying to work it out for myself.

Does anyone know of someone I could contact to get a definitive answer on this? Thank you!

You have 2 different definitions of residency, can you ask your isa provider whether they perceive you to be resident or not? Tbh I don't think you have spent enough time in the UK....

Hang on, if you're UK resident and you are taxed jointly with your dh, you will pay UK tax on half his income surely?

There isn't joint taxation any more. Are you registered as Non Resident Landlords? I don't think you an use ISAs while living outside UK.

I maybe off the mark, but I think there a uk resident for tax purposes and a uk residential resident.
Certainly growing up, so too long ago, our dad had to live less than 40 days a year in the U.K. Avoid tax and bank off shore.
I'd guess it would be close for you to prove resident stays but the isa provider should tell you.

Wow, shows how long I've been out of the UK! I have an ancient isa and haven't contributed to it for years because I'm non resident and can't.... It's just sitting there....

Hi, no we're not registered as non-resident landlords, the house is empty and we use it when we're back for visits to stay in. Ugh I'm so confused! My gut feeling is that I'm not tax resident as I'm hardly in the UK at the moment, but it's so weird that the HMRC residency indicator test says that I am tax resident - I must be missing something! I might try contacting the HMRC directly.
Thanks!

I'm pretty sure the answer is no, you can't add to current isas, or take on new ones but you can keep existing ones ie leave them there. You are not 'ordinarily resident' in the UK because you are not living there day to day and haven't done so since February 2013. I called up my isa providers when we moved and got a clear no to adding further to them. You obviously don't have to declare them on self assessment if you have other UK income to declare (isa wrappers allow you just to ignore them).

Generally If you earn any income in the UK on UK assets then UK tax is payable.....we paid tax on the rental income from letting our UK home but declare/get credit for tax paid on that income etc in Australia.

As above. Not ordinarily resident. ISA payments not allowed. Will see if I can find you a link.

I thought the concept of 'ordinarily resident' had been done away with after the introduction of the Statutory Resident Test in 2013? That's the test I'm trying to apply to my situation, but the HMRC result is very different to what I would expect.

If I am non-UK resident, I still have to pay tax on UK income e.g. interest from savings accounts - is that right? And is it right that I lose my personal allowance, so I will have to pay tax even though my income is under £10,000? Do I have to send off any forms to tell the HMRC that I'm no longer resident?

Sorry for all the questions - I've been trying to look online but it's all really confusing as I think the law changed recently and it's hard to work out what applies when.

Ah I've got it sorted now. I am not tax resident under the 2nd automatic UK test bit as although we have our UK home we also have a home where we're currently living. Which is what the 'ordinarily resident' has now become.

What a way to spend a Saturday night

You still get the personal allowance, there is talk about it being discontinued for non residents after 2017. Yes you still pay tax on interest on savings, rent, dividends from shares not in an isa etc....just as you would as if you lived in the UK still.

Can I hijack this thread to ask if we can still contribute from overseas to child trust funds which were established before we left the UK?