Grouse
New Member
Wondering if anyone could give some guidance please. I'm planning to leave the UK (resident in UK since 1994, Irish passport holder) before 6 April 2026 to become non-tax resident. I am basically a property investor/residential landlord and my days are spent managing properties (maintenace, insurance, sometime letting flats myself, dealing with tenants etc).
I have asked my tax adviser for written advice on how to ensure I meet the criteria of the SRT for non-residency. However, regarding the 3rd Automatic UK Test (have I been working full time in the UK for the past year etc without a significant break), he advises that does not apply to me - but hasn't yet explained why. I know that some tax practitioners advise taking a 'significant break' from work immediately before leaving the UK to avoid satisfying the criteria of that test. That sounds sensible to me so am I missing something.
Thanks in advance.
I have asked my tax adviser for written advice on how to ensure I meet the criteria of the SRT for non-residency. However, regarding the 3rd Automatic UK Test (have I been working full time in the UK for the past year etc without a significant break), he advises that does not apply to me - but hasn't yet explained why. I know that some tax practitioners advise taking a 'significant break' from work immediately before leaving the UK to avoid satisfying the criteria of that test. That sounds sensible to me so am I missing something.
Thanks in advance.
