UK statutory residence question

[xara]

Trying to better understand UK tax residency.

Tax year 2017-18 I was resident in the UK, working via my UK limited. Uncomplicated.

Tax year 2018-19 (so far) I have not been in the UK at all, and my UK limited has been dormant. Due to an inheritance this tax year (on which the tax was already paid) I've only paid myself a small dividend. I've been travelling around a fair bit. But haven't spent long enough in any one place to qualify as tax-resident in that place.

In an effort to keep my tax affairs simple, because of my limited, etc. it seems reasonable - for now - to remain tax resident in the UK. As far as I can determine from the UK statutory residence test, because I was tax resident last year, a simple way to achieve that would be to spend 16 days in the UK in the current tax year (and not spend long enough anywhere else to become tax resident there). Nb., I don't believe I'd qualify on enough of the 'sufficient ties' otherwise, don't have a house in the UK etc.

Anyone with experience of this have a different opinion?

Also, the 16 days seems a little arbitrary. I mean, if I only spent 5 days in the UK, or none, and I'm not tax-resident elsewhere, is the UK really going to object if I want to pay tax there? Unless I pay out further dividends, we are talking about paltry amounts. Isn't there any kind of fallback on citizenship as a determinant in the absence of other factors?

[Dom at Fox Bartfield]

Residency

Whereabouts are you domiciled? Also, have you a property (rented or elsewhere) as a base or pay council tax (or equivalent elsewhere)?

[WordIsBond]

HMRC guidance says if you are in the UK for less than 16 days you are absolutely non-resident, even if you have a property as a base or pay council tax.

[northernladuk]

Whereabouts are you domiciled? Also, have you a property (rented or elsewhere) as a base or pay council tax (or equivalent elsewhere)?

Oh. Straight in with the advice without any friendly introduction. How rude. How do we know this is good advice if we don't know if you like gladiators or if you can bleed a radiator... And we haven't even touched on the chutney spoon yet... Bleeding Millennials.

[craigy1874]

Whereabouts are you domiciled? Also, have you a property (rented or elsewhere) as a base or pay council tax (or equivalent elsewhere)?

What's domicile got to do with a question on residency?

[Dom at Fox Bartfield]

Residency

Oh. Straight in with the advice without any friendly introduction. How rude. How do we know this is good advice if we don't know if you like gladiators or if you can bleed a radiator... And we haven't even touched on the chutney spoon yet... Bleeding Millennials.

Apologies @northernladuk, not quite sure of the connotations but will come back to you on that one

[northernladuk]

Apologies @northernladuk, not quite sure of the connotations but will come back to you on that one

Did you not get an email from Admin that all new Accountancy accounts normally get setting out the T&C's of the forum.

It quite clearly states that within 10 posts the new account holder must publish a post in the General section of the forum titled 'Roast me' and write a little about yourself by way of an introduction.

[pscont]

Apologies @northernladuk, not quite sure of the connotations but will come back to you on that one

Ignore him like I did and let him fook himself.

[xara]

HMRC guidance says if you are in the UK for less than 16 days you are absolutely non-resident, even if you have a property as a base or pay council tax.

This is my read too. 16 days -- 16 midnights, to be exact -- just seems a bit arbitrary. But the alternative, of trying not to be tax-resident anywhere (or not to pay tax anywhere), seems like asking for trouble. Unless you're making the kind of cash that hiring an accountant in every possibly relevant country is no problem.

[NotAllThere]

If any tax authority finds out that you're not tax resident anywhere, they're likely to say "now you're ours".