UK resident status

To ensure that one is not UK-resident for tax purposes, it is usual to follow Revenue guidance and limit return visits to less than 90 days per year. However, a recent Commissioners' case shows that reliance on this rule is not always enough. The problem stems from the fact that the 90-day rule is not set down in statute, nor has it in fact been the subject of much case law either. The real test as to whether someone has broken UK residence or not is a definite break from one's normal mode of living. So, for example, if a pilot only spends 60 days a year in the UK because he is otherwi...