Q.11 What do I need to do, as I am coming to live or work in the UK?
A.If you have a Tax Office in the UK, ask them for a form P86 and leaflet IR139. If you do not know which Tax Office deals with your tax, ask for advice from any Tax Office or Inland Revenue Enquiry Centre.
Q.12 In what circumstances will I be treated as a UK resident for UK tax purposes?
A. Broadly, you will be treated as resident for a tax year if
you are in the United Kingdom for 183 days or more in the tax year, or
you visit the United Kingdom regularly and your visits average 91 days or more a tax year over a period not exceeding 4 years, or
you come to the UK for a purpose that will mean you are in the UK for at least two years.
However, this is a complex subject and your residence position depends on your own personal circumstances. If you require more details you should contact
Inland Revenue International – Centre for Non-Residents
Residence Advice and Liabilities – Unit 373
St Johns House
0151 472 6196 if calling from the UK
+ 44 151 472 6196 if calling from outside the UK
If you e-mail us, we will endeavour to answer your query as quickly as possible.