x Abu Dhabi, UAESaturday 22 July 2017

What are the requirements to be considered a UK non-resident?

To be considered UK non-resident for tax purposes and thus not liable to UK income tax on overseas earnings, you must be out of the UK for at least one full tax year.

I left the UK on April 4 to take up a full-time job here in the UAE. I filled out the relevant tax forms and rented out my apartment in London. I was made redundant at the end of August and am still on the company’s visa. If I return to the UK am I subject to tax on my earnings? What if I find a job and return to Dubai? I’m not clear on the treatment of my situation, especially as I was planning to stay at least one financial year. N A, Abu Dhabi

To be considered UK non-resident for tax purposes and thus not liable to UK income tax on overseas earnings, you must be out of the UK for at least one full tax year, April 6 until April 5. If you left the UK this April 4, you would have to be out until at least April 5, 2014, although you can spend up to 90 days in the UK during the year.

Keren Bobker is an independent financial adviser with Holborn Assets in Dubai. Contact her at keren@holbornassets.com