ARTICLE · 28 OCTOBER 2003

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Bo Kehinde

Originally published by Expat Investor - January/February 2003

Bo Kehinde, a tax adviser with law firm Howard Kennedy , has put together some vital tips for keeping expats on track with UK tax management. Mr Kehinde begins by explaining who qualifies as a non-UK resident for tax purposes.

Your UK residence status ceases from the day following your departure to the day before you return, provided:

You go abroad to work full time under a contract of employment for a period that covers at least one full tax year (i.e 6 April to 5 April).
Your visits to the UK during a four year period of absence do not average more than three months per tax year.
Your visits to the UK do not amount to six months in any one tax year.

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