In the UK there is a distinction between residence (and ordinary residence) and residence. We will see that there are benefits in respect of taxes when it is not resident in the UK (even if you are a resident in this countries).

The two criteria used for tax revenues are residence and source of income. The rule is that the Income Tax provisions apply to income whose source is located in the United Kingdom, or persons residing there. By contrast a non-resident is taxable on its income from British sources.

An individual is considered resident of the United Kingdom for any year during tax which has been present in the country for 183 days or more. Similarly, whatever the period, if you own a residence in the UK. These days of attendance do not necessarily need to be consequential. L day of arrival and departure day of the United Kingdom are not included in this calculation.

The home is the place where a person comes from, that is to say the place of permanent residence of his father, or the God's own permanent residence if the residence has a duration of at least fifteen years and if the links with the original homes have been broken. The test of intention plays an important role in determining whether a person is domiciled or not in the United Kingdom. We can say that a person deemed to be domiciled in the United Kingdom is hard for this quality. By cons, a person who is resident acquires hard (as long as the taxpayer prévo it to leave the United Kingdom to any future date, it can be considered as having acquired a domicile).

Foreign employees who work professionally both in the United Kingdom and the external heart of the United Kingdom have a favorable tax regime. Indeed, an employee who is resident and / or ordinarily resident in the UK but not domiciled escape UK tax on income in respect of compensation s paid by an employer not resident in the UK for work performed outside the United Kingdom, as these revenues are not transferred to the United Kingdom.

THE CONCEPT OF ORDINARY RESIDENCE
L Tax authorities in Britain believes that an individual is "ordinarily" resident if it satisfies the following conditions:

- Upon arrival in Britain, it manifests the intention of staying for at least three years

- Or if it manifests the desire to live there regularly for four consecutive years.

In all cases it is regarded as ordinarily resident from the third tax year.

In practice, a person from the United Kingdom as an employee is usually not considered an ordinary resident as she did not stay there for three fiscal years, unless can be proved that she had a lo
[25-01-2005]