Returning to the UK when you're overseas

If you're planning on returning to the UK after you've emigrated you should carefully consider the impact on your residence status and the disclosure requirements. The general rule is that you can visit for up to 90 days (calculated as an average over the period since departure - up to four tax years). This is what's laid out in the Revenue guidance and this has been relief upon by a number of taxpayers over the years. However, this is guidance only and the Revenue can and do 'ignore' this in certain cases. You could for example be classed as UK resident even if here for less than the 90 days. Members can review the position in this article: Return visits to the UK and non UK residence