Connect with us


UK’s residency law changes may affect Phuket’s expats

Legacy Phuket Gazette



PHUKET: With the Finance Act 2013, the UK is making changes to the statutory residency laws, which may affect some expats living in Phuket.

It is well worth taking the time to review the changes if you are one of those who have just left the UK or who, and although you reside in Phuket, you maintain significant ties to the UK and spend a significant amount of time visiting there.

If someone is classified as a non-resident for tax purposes, the UK government does not tax on worldwide income. Thus a huge benefit of being an expat, for everyone except Americans sadly, is the right to have investments and assets in any jurisdiction of your choosing and pay taxes according to the laws there. Using tax free offshore jurisdictions such as Jersey, Guernsey, and the Isle of Man, is a perfectly legal way of avoiding unnecessary taxation. A huge potential benefit of maintaining a non-resident status for many is the ability to remove one’s UK pension from the tax regime and move to a jurisdiction with much more favorable tax laws, such as Gibraltar where the tax is a flat 2.5%

For those not automatically classed as a resident, the basis of residency will now be determined by whether an individual meets either the automatic overseas residence test or the sufficient ties test. A person is deemed to be an overseas resident if:

  • Not a resident in the UK for one or more of the three tax years preceding the tax year, and spends fewer than 16 days in the UK in the tax year.
  • A resident in the UK for none of the three tax years preceding the tax year and spent fewer than 46 days in the UK in the tax year.
  • Where a person works full-time overseas in the tax year without any significant breaks, and spends less than 91 days, excluding deemed days, in the UK in the tax year, and the number of days in the tax year in which the person works for less than three hours in the UK is fewer than 31 days.

For people who are not automatically classed as an overseas resident (and who are not automatically resident (183 days or more in the UK or having a home in the UK or working full-time in the UK) residency will be determined as to whether or not they meet the sufficient ties test.Therefore, any person who does not satisfy the automatic overseas tests and who visits the UK for more than 16 days should be aware they might become a UK resident, particularly if they: have family in the UK; have accommodation in the UK (either their own or provided by a close relative); work in the UK; spend more than 16 days in the UK; spend more time in the UK than elsewhere.

If you feel that you may have a close enough connection with the UK to fall within the scope of the new test you should review the appropriate legislation and guidance notes at:

It is recommended that if there is any doubt as to status under the new test, you should seek professional advice from an FSA regulated source to clarify and confirm. If you have already moved your pension offshore or have significant gains from offshore investments every year, it would be wise to plan any time spent in the UK to maintain your non-resident status in accordance with new laws.

David Mayes, MBA, resides in Phuket and provides wealth management services to expats around the globe, focusing on UK pension transfers.

He can be reached by email at or 085-335-8573. Faramond UK is regulated by the FSA and advises on pensions and taxation.

— David Mayes


Get more from The Thaiger

📱 Download our app on Android or iOS
👋 Have your say on our Thailand forums
🔔 Subscribe to our daily email newsletter
📺 Subscribe / Join YouTube for daily shows
👍 Like/Follow us on Facebook
🐦 FOLLOW us on Twitter
📷 FOLLOW us on Instagram


Join the conversation and have your say on Thailand news published on The Thaiger.

Thaiger Talk is our new Thaiger Community where you can join the discussion on everything happening in Thailand right now.

Please note that articles are not posted to the forum instantly and can take up to 20 min before being visible. Click for more information and the Thaiger Talk Guidelines.

Click to comment

Leave a Reply

Your email address will not be published. Required fields are marked *

Archiving articles from the Phuket Gazette circa 1998 - 2017. View the Phuket Gazette online archive and Digital Gazette PDF Prints.

Follow Thaiger by email:

Bangkok2 mins ago

Peaceful pro-democracy protests in Bangkok by Taloo-Fah

Coronavirus (Covid-19)1 hour ago

Kanchanaburi prison field hospital for 379 Covid-19 cases

Coronavirus (Covid-19)2 hours ago

Covid-19 train sends 1,490 infected from Bangkok to hometowns

Welcome back to Thailand!

Thaiger is getting behind local businesses for the restart of tourism in Thailand - up to 50% discounts across all advertising packages!

Thailand4 hours ago

Covid-19 Poll: People trust doctors, social media, 85% confused.

Coronavirus (Covid-19)7 hours ago

Record high as Chon Buri hits nearly 800 Covid-19 infections

Coronavirus (Covid-19)7 hours ago

Covid outbreak closes Nakhon Si Thammarat rubberwood processing factory

Join the conversation on the Thaiger Talk forums today!
Thailand8 hours ago

Nearly 600 temples now offering free cremation services

Thailand9 hours ago

Phetchabun chicken processing plant sees over 3,000 infections

Phuket9 hours ago

New Covid-19 infections drop, still worrisome for Phuket Sandbox

Phuket9 hours ago

Phuket “car mob” protest demands the removal of PM, calls for mRNA vaccines

Thailand10 hours ago

Samut Sakhon Governor Veerasak offers to resign if communication in his province doesn’t improve

Coronavirus (Covid-19)10 hours ago

Sunday Covid Update: 15,335 new cases; provincial totals

Coronavirus (Covid-19)10 hours ago

Covid UPDATE: 15,335 new infections, provincial numbers

Coronavirus Infections11 hours ago

DDC says infections still rising, possibly falling in Bangkok

Coronavirus (Covid-19)12 hours ago

DDC says use the QueQ app to book appointment at sports stadium in Pathum Thani

Thailand5 months ago

Thailand News Today | Thai Airways in rehab, All go for Songkran | March 4

Tourism5 months ago

Phuket’s nightlife. Yes, bars and clubs are still open | VIDEO

Phuket5 months ago

Thailand News Today | Covid passport talks, Thai Airways heads to court | March 2

Tourism5 months ago

Phuket Thai food treats you need to try | VIDEO

Thailand5 months ago

Thailand News Today | Bars, pubs and restaurants ‘sort of’ back to normal | Feb 23

Tourism5 months ago

In search of Cat & Dog Cafés in Phuket Town | VIDEO

Thailand6 months ago

Thailand News Today | Gambling crackdown, Seafood market to reopen, Vlogger challenge | Jan 21

Thailand6 months ago

Thailand News Today | Covid testing for visas, Business impact, Vaccine approval | January 19

Thailand6 months ago

Thailand News Today | Weekend Bangkok bombs, Thailand fires, Covid update | January 18

Thailand6 months ago

Thailand News Today | Stray car on runway, Indonesian quake, 300 baht tourist fee | January 15

Thailand6 months ago

Thailand News Today | Governor off respirator, sex-trafficking arrest, condo prices falling | January 14

Thailand6 months ago

Thailand News Today | Chinese vaccine, Thailand ‘drug hub’, Covid update | January 13

Thailand6 months ago

Thailand News Today | Bangkok may ease restrictions, Phuket bar curfew, Vaccine roll out | January 12

Thailand7 months ago

Thailand News Today | Covid latest, Cockfights closed down, Bryde’s Whale beached | January 11

Thailand7 months ago

Thailand News Today | Southern floods, Face mask fines, Thai Air Asia woes | January 8