Non-resident

‍

Someone who works in the UK temporarily, but their primary residence lies outside the UK.

Taxes are paid on their UK earnings, nothing from abroad.
‍

Eligibility for being a non-resident:

• Physically present in the UK for less than 183 days per tax year
  ‍
• You have a home in the UK that isn’t your only home, and haven’t lived in it for more than 90 days in the past tax year
  ‍

If you’re a non-resident you may need to complete a self assessment tax return if you have:

• Sold a property/assets for profit
  ‍
• Rental income
  ‍
• You’re self employed

‍