Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Roving architect

08 January 2013
Issue: 4385 / Categories: Forum & Feedback , Residence & domicile
An architect left the UK in 2009/10 as a result of his wife’s employment abroad. He designs buildings in foreign countries and payment is made to him via a UK company of which he owns 50% of the shares

P is an architect who designs hospitals and clinics located in various African and Indian states. He left the UK in 2009/10 because his wife’s employment requires her to live abroad.

He expects to return to live in the UK in 2016/17. He owns a house in the UK which is available to him but he has visited the UK for fewer than 90 days per tax year since he left in 2009/10.

P is convinced he is not resident in the UK for tax purposes from the point he left in 2009/10 and we are inclined to agree.

P is a director of M Ltd a UK-registered trading company and also owns 50% of its shares. R holds the other 50% of M Ltd but R is not related to P.

P invoices M Ltd for the work he does as a self-employed architectural consultant...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon