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Swiss citizen work from abroad for UK company - tax queries

Personal Finance & Money Asked on June 4, 2021

I am a Swiss citizen and have been in the UK for two years. I am now working from home for my company for the forseeable future. I already spent around five months working from home during the first lockdown (Mar – Aug 2020) from Switzerland.

I would like to continue to work for my current employer but from Switzerland so I can be closer to family. Would I still be classed as a tax resident in the UK?

According to https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3 I believe I do.

3.2 Second automatic UK test

You’ll be UK resident for the tax year if you have, or have had, a
home in the UK for all or part of the year and the following all
apply:

  1. there is or was at least one period of 91 consecutive days when you had a home in the UK

  2. at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30
    days at any time during the year

  3. at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year

If you have more than one home in the UK you should consider each of
those homes separately to see if you meet the test. You need only meet
this test in relation to one of your UK homes.

I satisfy criteria 1) and 2) above. Regarding 3) I’m not sure what "at that time" means. If it means the 91 day period referred to in 1) and 2), then I’m good but that’s not so clear. If I move to my family’s home in Switzerland and spend the first six months of 2021 there, would I still be a UK tax resident and pay taxes, NHS contributions, etc. as if I were living here in the UK?

EDIT: Just to add, I want to be counted as a tax resident in the UK because this matters to my employer. I just want to figure out if I can do it while still spending six months or more in Switzerland in 2021.

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