Yet another one to add to the already confusing array of measures for residency/domicile.
Lets hope that this one is definitive and all the others are redundant.
Anyone that has tried to get a black and white decision out of the the centre for non residents will understand why I wont be holding my breath
Domicile is a different kettle of fish, as it is extremely difficult for an individual with a UK domicile of origin to shed it and acquire a foreign domicile of choice.
For example, you can live abroad for years but if you maintain links with the UK, such as family, business or investment interests, club memberships and regular visits, then it is likely that HMRC will take the view that you are still UK domiciled, notwithstanding they accept you are non resident.
Why this is all relevant is that liability to UK IHT is based on domicile and not residence.
It's actually quite easy to get the official HMRC guidelines on residence and domicile. You can download the current version from http://www.hmrc.gov.uk/pdfs/ir20.pdf.
As far as travelling days are concerned, they were never counted up to a short time ago, but following one particular piece of case law, HMRC can now include them in the 90 days in cases of dispute. You also need to bear in mind if planning to spend more than half the year in France that although you may be UK tax resident under the 90-day rule, that may not necessarily apply to social security residence, so you could be expected to pay French health and social security charges.
Ginger wrote:If you are paying tax and NI in the UK you are not entitled to healthcare in France except what is covered under your EHIC
If the wife is resident in France but the husband not then you may be correct but if both are French resident and the wife is not working then, subject to the usual NI contributions based qualifying criteria, the working husband will qualify for a workers E106 issued by HMRC covering them both.
Trust me, I know, this is precisely my situation
Ernie and Chrisb - the original post then went on to say "My wife will be liable to tax in France and will pay the usual social security payments through her french employer." So I take that to mean that she will be working and living in France. In that case, Ginger is perfectly correct and the OP will not be eligible for E106 or E109, his healthcare in France will be via the EHIC. The EHIC is actually rather wider in scope than the old E111 and should cover all normal needs.
Just like you, I know - that is exactly our situation.
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