# Affected by new UK tax residency laws?



## expatmat (Feb 12, 2013)

Although expat, some forum members may have either recently moved or spend some time during the year back in the UK.

The telegraph outlines the upcoming changes in new tax residency laws that will affect the above (particularly those that moved in the last 4 years or those that above 90 but below 183 days a year)

Be prepared for April's new tax residency status test - Telegraph


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## gus-lopez (Jan 4, 2010)

I went through it last week . It is so complicated as to be unintelligible.
Before getting to whether or not you are a resident you have to fail the 4 automatic non-residency tests ! 
My wife will pay tax in the UK even though she is not a resident under either new or old tests. She will also declare here. & this is after they refused to allow her to pay NI contributions as she is ' not a UK resident'. Therefore there is no requirement to pay ??


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## NickZ (Jun 26, 2009)

Remember all the UK can do is label you a resident/non resident under their laws. If they do and you qualify under Spanish law then the treaty tie breakers take over.

The UK can't override the treaty.


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## expatmat (Feb 12, 2013)

NickZ said:


> Remember all the UK can do is label you a resident/non resident under their laws. If they do and you qualify under Spanish law then the treaty tie breakers take over.
> 
> The UK can't override the treaty.


So it's impossible to be tax resident in 2 (or more) treaty countries at once?


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## NickZ (Jun 26, 2009)

Not supposed to be possible.

Article 4 (I think that's the standard number) of every treaty deals with the tie breakers.


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## NickZ (Jun 26, 2009)

When Two Countries Claim an Individual as Resident, What's the Recourse?

That's from the US view point but it's relatively clear and the basics are the same for almost all treaties so ignore the fact it's US based.


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