RE: What Next?22 Jul 2025 08:48
There's no automatic trigger for an HMRC investigation if someone leaves the UK more than three times in a 12-month period. While HMRC does monitor departures and can investigate if they suspect tax avoidance or evasion, it's not a simple rule based on the number of trips.
HMRC is primarily concerned with individuals who might be trying to avoid UK taxes by claiming non-residence status while still maintaining significant ties to the UK.
Whether someone is a UK resident for tax purposes is determined by specific tests outlined in legislation, not just the number of trips
HMRC has the power to investigate anyone they suspect of tax evasion or avoidance, and this can happen regardless of the number of trips taken.
HMRC looks at various factors to determine residency, including the number of days spent in the UK, work, family, and property ownership.
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