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Non-residents limited to ten days' work in UK
Story added: 04/05/2011

HM Revenue & Customs guidelines have confirmed that non-residents will not be able to work in the UK for more than ten days without it potentially affecting their status.

Previously there had been no figure put on the number of days spent working in the UK, although non-residents have not been able to spend more 90 days in the country.

Guidelines issued to an ex-patriot forum attended by HMRC and tax firms with an interest in non-residents' tax affairs, state: "HMRC will generally accept that working in the UK for fewer than ten days in a year will not by itself prevent an individual claiming they have made a break with the UK because they are working full time abroad.

"If more days than this are worked in the UK, whether an individual is working full time abroad will depend upon their particular circumstances."

Previously you could not carry out any substantive duties in the UK, but you could spend up to 90 days here. There were no hard and fast rules.

The limit of ten days is surprisingly restrictive and could affect people who come back to the UK for business meetings.

The 2011 Budget announced that the UK government is to consult over a statutory residency test. This may at last settle the confusion surrounding UK residency rules.

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