If you are minded to leave the UK you do actually have to go!
Merely cutting the time you spend here is not enough. There is a very big difference between establishing that you have left the UK rather than simply maintaining an existing state of non residence.
In the recent case of Gaines-Cooper v Revenue and Customs Commissioners the Special Commissioners ruled that a different method of counting had to be used in order to give a more accurate picture. Rather than ignoring days of arrival and departure, nights spent in the UK should be the deciding factor in determining the amount of time spent in the UK.
Resident/Non resident status is a very complex matter and if you think you could be affected by the Gaines-Cooper ruling or need advice on non residency please contact our team at advisor@henderson-morgan.com
