With only 30% of the employee's time expected to be outside the UK, it would appear that the eventual employee will be spending more than 183 days in the UK in each tax year. This will mean that all the prospective employees are likely to be resident in the UK under the Statutory Residence Test (SRT) in Finance Act 2013 schedule 45. Therefore, the default position, is that they will each be taxable on their worldwide income.
However, tax relief may be available where the secondee qualifies as non-UK domiciled.
Although this would have to be checked, Geoff appears to have a UK domicile of origin because he was born in the UK to British parents.
Because Geoff has been in Australia for 15 years, he may have become Australian domiciled. If he has changed his common law domicile of origin from the UK to Australia, if he returns to the UK, he would be deemed to be UK domiciled on the basis that he was born
Web page updated on 17 Mar 2025 15:18
