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  • I am a UK and Brazilian citizen with a British and a Brazilian passport.
  • I have lived in Brazil since December 2013 and have not returned to the UK since. In this time, I have worked in Brazil for over a year.
  • I intend to be in the UK from 28th Apr to 5th Aug (99 days although could push it to 90 if necessary with some weekend travels), working for 60 of those days for 8 hours per day.

My tax years therefore look like so:

Apr 2016 - 2017: This year plan to work for 60 days, 8 hours per day.
                 Plan to live in UK in rented house for 90 days.
Apr 2015 - 2016: Non-UK resident. 0 days in UK.
Apr 2014 - 2015: Non-UK resident. 0 days in UK.
Apr 2013 - 2014: UK Resident
                 Worked for 3 months in the UK lived for about 5 months.

Having read the Statutory Residency Test in depth I believe I qualify as a non UK resident because:

  • I do not meet automatic overseas tests as I was a UK resident in one of the previous 3 tax years.
  • I do not meet automatic UK tests as:
    • First Automatic Test 1.23: I will spend less than 183 days in the UK this tax year.
    • Second Automatic Test 1.24: I do not own a home in the UK, (although my parents do).
    • Third Automatic Test 1.36: I will not work for 365 days this tax year. I will work in the UK for 62 days for 8 hours a day this tax year giving me a net UK hours of 496. I will ensure that I do not work abroad for more than 260 days in this tax year. This caps my hours per week in the UK at a maximum of 34 hpw which puts me below the threshold of 35 hours per week.
  • Which leaves it to the number of significant ties test for which I require at least 3 significant ties. I believe I have just one significant tie, the work tie:
    • (Maybe) A family tie 2.1: I have no wife, civil partner or child. I do have an english girlfriend who is still a UK resident. I live with her but we are not registered as civil partners and we do not consider each other husband and wife. Not sure if this counts.
    • Accommodation tie 2.11: While I could potentially stay at the home of my parents for 91 days, I will endeavour to stay there for no more than 16 nights.
    • ✓ Work tie 2.15: I will be doing more than 40 days full time work in the UK this tax year.
    • 90-day tie 2.16: I have not spent 90 days in last two tax years.
    • Country tie 2.17: I will endeavour to spend more days in Brazil or Portugal than in the UK this year.
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    Will your girlfriend be a UK tax resident? I ask because the family tie bullet "your partner, if you are living together as husband and wife or as civil partners" seems like it includes as family the person you live with even without a registered relationship. If you have that tie too you'll really need to make sure you spend no more than 90 days in the UK and no more than 16 with your parents. – Dennis Apr 23 '16 at 1:06
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    @Dennis "civil partners" has a specific legal meaning in the UK. See Living together and civil partnership - legal differences – Patricia Shanahan Apr 23 '16 at 1:24
  • @Dennis I think I agree with @Patricia A civil partnership is a legal relationship which can be registered by two people of the same sex who aren't related to each other. this is normally for same-sex and needs to be registered. In my case we are not registered. – david_adler Apr 23 '16 at 12:55
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    I do understand what a civil partnership is. I'm just noting that first two of the family tie bullets are "your husband, wife or civil partner (unless you are separated)", and "your partner, if you are living together as husband and wife or as civil partners". The first bullet describes a legally documented relationship of some sort. The second bullet must be describing something different than the first or it wouldn't be there. I believe the second is telling you that a partner you live with is also "family" even if the relationship is undocumented. – Dennis Apr 23 '16 at 17:35
  • Hmm yeah good point @Dennis could be right about that... – david_adler Apr 23 '16 at 18:05

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