
Night Flights Non-UK Domiciles
Regulations have been revised for calculating residency in the UK for non-domiciliaries and will now count nights rather than days spent in the UK.
From 6 April 2008, if an individual spends more than 183 nights a year in the UK or averages more than 90 nights each year over a four-year period he or she will be regarded as tax resident.
Our view
Crazy though it may seem, there may be tax advantages for non-UK domiciles by flying in and out of the UK at night.
Useful links:
Learn more about Non-UK domiciles and related topics in the British IFA Channel
Request expert financial advice now
Purchase guidance on financial planning in the Money Shop