HMRC has issued its draft guidance on “non-residence and full time work abroad” which is to be included in next update of HMRC6 Residence, Domicile and the Remittance Basis
HMRC has indicated that when assessing whether an individual is on a full-time contract of employment abroad, it will not generally challenge the claim to non-residence if the days worked in the UK are 10 days or fewer. Where those individuals work more than 10 days in the UK in a tax year then the position will depend on their particular circumstances.
A non-resident individual will pay tax on any employment duties which they carry out in the UK unless those duties are “merely incidental” to an employment abroad.
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