Non UK Residency

You may have decided that a land-based career overseas is the one for you. Here is a guide to taking up Non UK residency.

Specialist Non UK Residency Accountants

There are many companies who are hiring sub-contractors to work for them overseas. These companies will generally offer work on a rotational basis that will fit in with HMRC guidelines so that you can keep your earnings tax free in the United Kingdom.


The tax treatment of income can be a complex area and it is advisable to seek specialist advice as the rules regarding residence out of the UK have altered radically in recent years.

Our experts can guide you through the new rules to establish your position and help you plan to keep your tax bills to the minimum.

Can I Be Tax Free?

The simple answer is YES you can! If you follow a few rules that have been set out by HMRC and qualify under the Full Time Work Abroad (FTWA) rules, you will be tax free.

Full Time Work Abroad (FTWA) Rules

HMRC’s definition of the rules is 105 pages long on their website – however, for clear advice depending on your situation please contact us. HMRC recently amended their rules so it’s imperative that you have the up to date information to make sure you qualify for tax free earnings.

HMRC Statutory Residence Test

  • If you spend more than 90 days in the UK during a full tax year you WILL pay tax on all of your overseas income.
  • Full-time workers abroad will be entitled to claim a maximum of 60 days each tax year for “exceptional circumstances”.
  • Mariners CANNOT be classed as non-resident.

Dealing With The Rumours

  • HMRC changed the rules of non-residency in April 2013 to ‘simplify’ being able to qualify.
  • There are 3 different sets of rules depending on your circumstances.
  • For the 3 different sets of rules, there is a different total for the day’s allowance in the UK.
  • If you qualify under FTWA your allowance will be 90 days (in a full tax year) NO MATTER what you hear on the rumour mill.

Our clients work all over the world in different time zones; therefore, we understand that good customer service is very important. We pride ourselves in responding to our clients efficiently and with clear and understandable responses.

 We provide free tax briefs to make new-comers to the Security Industry aware of their tax responsibilities when their new career begins. If you are a training provider and would be interested in Whittaker & Co providing a FREE tax brief on your course please email or call 01686 610662.

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