Originally posted by DimPrawn
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It is true on the one hand that, if you become resident in say Malta, and then you put in >183 days in a year (or an average of > 91 days/year over 4 years) then you will be tax-resident in the UK as well. But the converse is not true, that being in the UK fewer days necessarily means not being residet; if you are not resident anywhere then you remain resident here.
Domicile is irrelevant in this case, as far as I can see.
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