HM Revenue and Customs have recently taken a number of residence cases to the commissioners and all the cases the tax payer has been found to be UK resident. We expect HMRC to continue scrutinise claims to be non- resident as the tax stakes are high Breaking the UK Residence If you want to cease UK residence, you must leave the UK permanently or indefinitely for 3 years at least. You should at this stage be ready to provide suitable proof. HMRC will remain adamant that you are UK resident in particular they will ask the following:

1) Do you retain UK Property?
2) Where your family lives and where you school aged children are educated?
3) Where your business activities are carried out?
4) Purpose of visits to UK and the frequency of visits
5) Lifestyle factors such as membership of clubs, banking/investment activities, registration to vote, doctors, dentists

Once you have satisfied the above you may visit the UK provided that you spend 90 days or less on average a year for the 4 years. If you spend 183 days or more in any tax year you will be deemed UK resident.

It is paramount that you maintain records such as airline tickets to substantiate your claim. Anyone contemplating ceasing to be a UK resident should take detailed advice. Specific to their own personal circumstances. One key aspect of becoming a non UK residence requires forward planning and detailed record keeping.