Question:
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.
