Number of days you spent in the UK attributed to exceptional circumstances.

You should include the number of days spent in the UK because of exceptional circumstances beyond your control, for example, an illness that occurred while you were in the UK which prevented you from travelling. Other examples of exceptional circumstances would be national and local disasters, such as civil unrest, natural disasters and the outbreak of war. The maximum number of days that can be attributed to exceptional circumstances is 60 in any tax year.

In order to calculate the number of workdays you spent in the UK, please enter the total number of days on which you worked for more than three hours in the UK in tax year.
CREW Advice:
For the purposes of the work tie, on any day on which you make a cross-border trip starting in the UK, you will be treated as having worked more than three hours in the UK on that day.
Count every day you have been in the UK performing duties, either Standby, SEP, training, meetings, etc… and any report day for duty.

CREW Advice:

Number of workdays you spent overseas (this figure is not necessary if you have a relevant job in the UK (CREW))
Please enter the total number of days on which you worked for more than three hours overseas in tax year.

If your cross-border trip starts from outside the UK, you will be treated as not having worked more than three hours in the UK, provided you do not make another trip on the same day which starts in the UK.
If on a single day you make both a cross-border trip starting in the UK and a cross-border trip starting overseas, the trip starting in the UK will count as more than three hours work and the day will be regarded as a UK work day.

When deciding whether your are resident in the UK or not you need to take into account the number of ties you may have to the UK.

Here you have some definitions of different ties to the UK:

Family tie:

You have a family tie if your:

• husband, wife or civil partner (unless you are separated)

• partner, who you live with as husband and wife or as civil partners

• child under the age of 18; special rules apply to children, is resident in the UK for the tax year.

Accommodation tie:

You have an accommodation tie for tax year if you have a place to live in the UK available to you for a continuous period of 91 days and you spend at least one night there in the year. If the available accommodation is the home of a close relative you must spend at least 16 nights there for an accommodation tie to exist.

Work tie:

You have a work tie if you do at least 40 days work in the UK in the tax year. To count as a workday you must work for more than three hours (For more information, please see “How to calculate UK Workdays”)

90 day tie

You have a 90 day tie if in either of the tax years 3 previous tax years you were in the UK for more than 90 days (that is, at midnight).

Country tie

You have a country tie if the UK is the country you are present in for the greatest number of midnights in the tax year. This tie only needs to be considered if you were resident in one or more of the 3 previous tax years.

RESIDENCY TEST CLICK HERE.

If you’re non-resident, you’ll pay UK tax on your UK pensions – including your State Pension. You may not pay UK tax if the country you live in has a ‘double taxation’ agreement with the UK. In that case, please let us know as you may need to file a self assessment.

Finally, please make sure to request a Pension P60 to your pension dealer as it will be needed.

If you’re non-resident, the only UK tax you’ll usually pay is the tax deducted before you get the interest.

If you’re also ‘not ordinarily resident’ (you normally live outside the UK), you can get your interest without tax deducted by giving form R105 to your bank or building society.

In either case, if tax has been deducted from interest, you might be able to claim a refund against UK tax allowances using form R43.

The country you move to may want to tax you on your worldwide income – even if tax is due in the UK. But if it has a double taxation agreement with the UK you won’t normally have to pay the same tax twice.

If you’re non-resident, UK tax is still due on your other UK investment income. However, if the country you live in has a double taxation agreement with the UK you may be able to get relief or exemption. But you can never reclaim or reduce the ten per cent tax credit on dividends from UK companies.

UK tax is due on your income from rental property.

If you’re non-resident and you get rent from UK property paid directly to you, your tenant must deduct UK tax at the basic rate – currently 20 per cent.

If you use a letting agent, they’ll deduct the tax from the ‘net rent’ – after any allowable expenses they’ve paid.

You can apply to have the rent paid to you without tax deducted if you don’t think you’ll have to pay any UK tax, or if your tax affairs are up to date. But you’ll still need to declare the rent on a Self Assessment tax return.

If the country you live in has a double taxation agreement with the UK you may be able to get relief there for UK tax paid.

The tax relief that landlords of residential properties get for finance costs will be restricted to the basic rate of Income Tax. The restriction will be phased in gradually from 6 April 2017 and will be fully in place from 6 April 2020.

You’ll still be able to deduct some of your finance costs when you work out your taxable property profits during the transitional period. These deductions will be gradually withdrawn and replaced with a basic rate relief tax reduction.

You’ll be affected if you’re a:

• UK resident individual that lets residential properties in the UK or overseas
• Non-UK resident individual that lets residential properties in the UK
• Individual who let such properties in partnership
• Trustee or beneficiary of trusts liable for Income Tax on the property profits

All residential landlords with finance costs will be affected, but only some will pay more tax.

You won’t be affected by the introduction of the finance cost restriction if you’re a:

• UK resident company
• Non-UK resident companies
• Landlord of Furnished Holiday Lettings

You’ll continue to receive relief for interest and other finance costs in the usual way.

The finance costs that will be restricted include interest on:

• Mortgages
• Loans – including loans to buy furnishings
• Overdrafts

Other costs affected are:

• Alternative finance returns
• Fees and any other incidental costs for getting or repaying mortgages and loans
• Discounts, premiums and disguised interest

If you take a loan for both residential and commercial properties, you’ll need to use a reasonable apportionment of the interest to work out your finance costs for the residential properties. Only the finance costs for the residential property business are restricted. This also applies if your loan was partly for a self-employed trade and partly for residential property.

Our aim is to make things as simple as possible for you in every aspect, and it includes simplifying the way you sign and verify your documents.

We use a very simple, fast and safe way for you to sign official documents and it is fully accepted by all main authorities around the world.

Once we have your documents ready we will send you an e-mail using eSing including a link so you can access your files, verify them and sign using your keyboard or mouse.

If you need a password to open the document, please try your National Insurance number all in capital letters.

When you finish checking all the information and signing, just click on the “Finish” button and that’s it!