Is that the case if you are a UK citizen though, I get the 90 day thing for coming to France as a UK citizen but surely you are free to spend as much time as you like in the UK regardless of where you are tax resident?
It might be published in 2013 but nothing has changed with regard to EU freedom of movement since Directive 2004/38/EC was published in 2004.
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Jane Jones that is the problem, you spend 181 days in 2 countries.
Nigel Barker the gisti document is not spevifically about tax.
I did ask previously if you have a link confirming that spending 6 months is in itself enough to be considered to be legslly resident and not a visitor who has stayed too long. I would really appreciate it if you could supply one.
The gist.org document is not about tax at all. The EU has been very reluctant to get involved in national taxation. The UK-France dual tax treaty is bilateral & independent of the EU.
The EU Guidance Notes on the Withdrawal Agreement provide the best explanation of the six months a year qualification for residence.
2.3.2 Article 15(2): Residence for less than five years
As regards continuity of non-permanent residence, Article 15(2) of the Agreement refers to continuity of residence being determined in accordance with Article 16(3) and Article 21 of Directive 2004/38/EC.
While Article 16(3) of Directive 2004/38/EC is designed for the purposes of checking the continuity of lawful residence for the purposes of acquiring the right of permanent residence, the same rules apply to residence under the Agreement generally – beneficiaries of the Agreement can be absent for some time without breaking the continuity of their right of residence in the host State.
This means that continuity of residence is not affected by the following temporary absences:
-
- absences (NB: plural) not exceeding a total of six months a year;
-
- absences (NB: plural) of a longer duration for compulsory military service (there is no time limit); or
-
- by one absence (NB: singular) of a maximum of twelve consecutive months for important reasons,such as (NB: the list is not exhaustive):
- pregnancy and childbirth;
- serious illness;
- study or vocational training; or
- a posting abroad.
As an example, EU citizens who arrived to the host State four years before the end of the transition period, worked there and were posted abroad by their employer eight months before the end of the transition period (point 3(d) above) still retain their right of residence at the end of the transition period under Union law on free movement of EU citizens for the purposes of the Agreement, and are eligible for the new residence status in the host State, provided they return back to the host State before their absence exceeds twelve consecutive months.
This also means that continuity of residence is broken by any expulsion decision lawfully enforced against the person concerned (essentially, that right of residence has been terminated as such by any expulsion decision duly enforced against the person concerned).
A period of imprisonment before the right of permanent residence is acquired restarts the clock and a new period of five years of continuous lawful residence has to be accumulated (case C- 378/12 Onuekwere).
As per HMRC’s Statutory Residence Test if you have a home in the UK & work more than 40 days per year in the UK then unless you spend less than 90 days a year in the UK you will be deemed tax resident in the UK. This flowchart from KPMG demonstrates the workings of the SRT well https://home.kpmg/content/dam/kpmg/pdf/2016/01/statutory-residence-test-flowchart.pdf
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So that leaves you as a British resident then? Unless you have French nationality?
John,
I do recognise and agree entirely with your reference to the so called Inept negotiating team representatives.
I have never forgotten Liam Fox (I think it was) who gave over £120m contract for cross channel ferries to a company that had no ferries and, even worse, Dominic Raab at Dover Docks saying on camera to the BBC News correspondence ‘I hadn’t quite realised the importance of Dover in relation to imports and exports´. I lived all my life in Yorkshire miles away from Dover and no motorways and yet we were taught at school how important to the economy Dover was!
It’s my optimism for sometimes thinking the impossible that although the UK will soon realise that we are NOT more important to the EU, the French and Germans will have problems selling to the UK if this inept Government starts making it difficult to import EU goods. I think the inevitable catastrophic unemployment figures in all countries due to the pandemic will start to bang their heads together and think of the people and not themselves (i.e. Politicians).
It was Chris Grayling and £50 million not £120 million. 
That leaves you TAX resident. Ordinary residence is a completely separate matter governed by the EU Freedom of Movement Directive.
If you are working full time you wouldn’t be affected by the 90/180 rule. It’s only those who are retired or semi-retired who have he time to spend in two countries. A common complaint of second home owners is that 90/180 will prevent them spending their usual four months of the summer at their second home.
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It was the disaster Grayling (Johnson’s failed nomination for chair of the vital security committee) who did the ferry number Chris.
Every step of the way since the referendum I have thought this will get sorted out. At best abandoning the daft idea totally, at worst a close trade relationship, a continuance of free movement, Erasmus etc., joint efforts on worker rights, security, chemicals, medicines, food standards, animal welfare. Ad nauseam. And I have been disappointed every bloody time.
This crew (ERG etc.) just don’t give a damn, they are on a different planet and have a Kamikaze agenda that is incomprehensible me. Truly, the lunatics are running the asylum and they will never be called to book for the damage they are doing.
I think most people just want it to be over. None of this Johnson faux negotiating rubbish. Then people will know where there and start rebuilding. I’m sure every poor CEO (apart from spivs like Dyson and Tim Martin et al) in the UK feels that way.
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Yes but we are losing freedom of movement?
You must admit though Nigel it is confusing to say the least. 
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It’s confusing and I for one am wondering if we are all missing a trick whilst trying to get CDS / TDS / apply for nationality whereas Nigel seems to be sure that he can just carry on as before. Anyone?
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Taxation has nothing to do with common sense or morality. I guess that when there is a dual taxation treaty that they need to draw the line somewhere & when it comes to dual residency basically HMRC get first dibs on taxing Brits & le fisc get first dibs on taxing French nationals.
You misunderstand. I am going to exercise my right to freedom of movement to settle in France before the end of the transition period. That right of residence is guaranteed by the Withdrawal Agreement. To be legally resident & thus entitled to a CdS you must:
- Spend at least six months a year in France
- Have comprehensive healthcare insurance
- Sufficient resources
- Submit a tax return in France declaring worldwide income
That is all. What trick are you missing?
Having lived in France for 20 years and put three kids through the education system, I have experienced (on numerous occasions) the pain when you don’t ‘quite’ tick the box, and I truly, honestly believe that this is only going to get worse. If you can make it work, great, I will be delighted for you but I think you are going to be treated as a TCN and it is going to be very tricky. Good luck and keep us informed!
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Aha but to get that, you will need to prove 5 years residency.
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and declare your worldwide assets including your pile in the UK and all your UK bank accounts
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And also (at least previously) get past the woman at the prefecture and convince her that you were ‘legit’ and didn’t have a foot in both camps!!
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