Apr 2011It was confirmed in a Judicial Review in 2010 that different principles applied to taxpayers breaking residence on departure from the United Kingdom (UK), depending on whether they were leaving for full time work abroad or for other reasons. Those leaving for full time employment abroad could break residence despite retaining links with the UK, such as keeping a home here.
What was less clear was what full time working abroad actually meant and to what extent having ongoing UK duties would call this into question. HM Revenue & Customs has today issued further guidance on this and while the new certainty is welcome, the content of the guidance is less so.
This article includes the following topics:
- full time working abroad;
- de minimis UK workdays; and
- effective date.
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