Residency is a key point for Expats. The only way for UK expats to be sure of none residency is to spend less than 16 days in the UK.

TAX TIES
A home, a family, work or an extended stay all create ties to the UK that limit the maximum number of days you can spend in the UK in the current and possibly next tax year.
With the exceptional corona crisis it allows additional days this tax year in the UK, but this could be at the expense of limiting nexts years days in country.
Expats need to plan their travel and days out of the uk in the coming months to protect their non resident status in 20/21 and next tax year 21/22.

HOLIDAY HOMES
Expats with holiday home have different residency concerns with the Brexit Corona transitions.
Under international law everyone can go on holiday for 90 days without needing a residency permit or visa.
A travel visa may still be required but the UK have a large number of bilateral visa free travel arrangements that won’t necessarily be impacted by the EU.
If you own an overseas property you could spend up to 90 days per trip without triggering any resident permit needs.
With Brexit this does not change. If you own property in an EU country then you could day up to 90 days twice a year without becoming a local tax resident or needing any resident permit or visa.
If you did want to relocate and become an expat tax resident then a residency permit or visa is required.
UK or EU Expats could still do this under EU rules before the end of the 2020 transition period for Residency.
From 2021 UK or EU immigration rules would apply on a country by country basis.

RESIDENCY REVIEW
Consider you Residency needs in this year of transition.
How many days have you in the UK before impacting your non resident tax status after corona lockdown?
How will your non resident status be impacted this tax year and next by lockdown rules ?
Will you need a resident permit in the EU for Living and Working Abroad ?
Or could you visit your EU holiday home using up to 90 day holiday visa trips?

Contact us for a free review of your circumstances

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