Overview
- HMRC says existing residency rules already factor in exceptional circumstances such as war, allowing up to 60 days to be disregarded from UK day counts.
- Accountancy firms including UHY Hacker Young are urging swift, sympathetic guidance for Britons who fled the Gulf and could unintentionally trigger UK residence.
- Under the Statutory Residence Test, 183 days in the UK creates automatic residence, though fewer days can suffice for those with ties such as family, accommodation or work.
- Advisers warn returning within five years can revive previously sheltered gains under temporary non‑residence rules, creating potential capital gains tax liabilities.
- With the tax year end approaching, some high‑net‑worth Britons are waiting out in third countries such as Ireland or France to avoid becoming UK tax resident.