Non Residence


This is traditionally a complex area, but since 6th April 2013, the new Statutory Residence Test has made advising on the subject much clearer.

There are various possibilities for UK workers abroad and in fact for ex-pats to have certainty on their tax affairs.

Seafarers – while strictly remaining UK resident, there remains a valuable relief, the seafarers earnings deduction, which very broadly exempts the foreigns earnings for tax over a period of time providing more than 6 months a year is abroad (subject to complicated date of return rules). We are experts in the field of working abroad, so make contact to discuss your individual situation.