# SRT and Australian Citizen



## Jackie769 (May 27, 2017)

Hi Guys

My company are looking to second me to the UK for a mini project for 3-5 months. They have now told me that I can only stay 90 days without them having to tell the Inland Revenue that I am here. I am a UK and Australian citizen.

I have looked at the UK rules for tax residency and I think I can stay at least 5 months (although no more than 183 days) as long as I ensure that I don't stay in the same accommodation for > 91 days as that is one of the "sufficient ties test" to determine residency.

I have not been a tax resident in the UK since 2009.

Any thoughts would be great.

Cheers

Jackie


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## Bevdeforges (Nov 16, 2007)

Determining residency is normally a rather tricky art form. And somehow I suspect that just changing where you're staying before 90 days are up may not be sufficient in and of itself to "prove" your non-residency status. 

As I understand it, there are more than 100 pages of "residency rules" for the UK. With any kind of luck, perhaps we can flag down someone with a bit more familiarity with the system to advise.
Cheers,
Bev


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## Moulard (Feb 3, 2017)

On the AU side... there are four key residency tests...


"resides" test
domicile test
183 day test
superannuation test.

The super test won't be relevant for you as you are not a Government employee.

If you meet any of the other three tests you the ATO will consider you an Australian resident.

If both the UK and Australia will see you as a resident you will have to rely on tie breaker rules in the AUS-UK treaty.


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