It's reported that HMRC will take the view that anyone working in the UK for more than ten days risk losing their non-resident tax status. Until now this issue has been taken on a case by case basis with no official guidelines on the number of working days, although non-residents were not able to spend more 90 days in the country.
The guidelines issued to an ex-patriot forum state:“HMRC will generally accept that working in the UK for fewer than ten days in a year will not by itself prevent an individual claiming they have made a break with the UK because they are working full time abroad. If more days than this are worked in the UK, whether an individual is working full time abroad will depend upon their particular circumstances”.
