Q. To avoid being liable to UK tax you just need to "count the days" and ensure that you are not in the UK more than 180 days in tax year with the day of arrival and departure not counting towards the days spent in the UK.

 

A. Whilst this was historically used, there have been a number of changes to the residency rules in recent years.

The question of residency for tax purposes is covered by the Statutory Residence Test, which has meant there is more certainty to deciding whether an individual is resident in the UK for tax purposes.

Under the existing rules important facts such as owning property in the UK will be used in the assessment of whether an individual is resident in the UK for tax purposes.

Also in any calculations, the days of departure and arrival DO now count towards the total days in the UK in any given tax year.

So in essence it isn't quite as straight forward as it used to be and it is therefore always best to seek advice based on your personal circumstances.