Q.4 Will my non-UK resident tax status be affected if I change jobs?
According to the third automatic overseas test of the statutory residence test, an individual is non-UK tax resident if they work full-time overseas. What if they are employed and switch from one employer to another?
Arthur Weller replies:
As long as the gap between one employment and another is not more than 15 days, this will not disturb an individual’s non-UK resident tax status. See HMRC’s Residence Domicile and Remittance Basis Manual at RDRM11160 for all the rules.
