How HMRC can now check Residency

Ever wondered why you have to submit your identity details when booking flights?

Counter Terrorism is the normal answer and certainly that forms part of its uses. But for most people - especially people living abroad as expats - it is a way for Her Majesty's Revenue and Customs (HMRC) to keep track of visits to the UK.

And their reason, of course, is Tax.

The e-Borders programme has been widely introduced and will be extended extensively to cover international travel information being retained by UK border control authorities. That information will be shared with the Police and HMRC, and retained for 10 years.

From an immigration perspective this will allow the government greater access to the identity and movements of individuals entering the the UK. From HMRC’s perspective it is a means to track residence, and therefore liability to taxation.

A further aim is to help identify those who avoid paying tax by claiming to be resident outside the United Kingdom.See our guide to Residence and Domicile for more details.

A recent Court of Appeal case has shown that the fact that you spend less than 90 days in the UK does not deter HMRC from challenging residency and winning!

HMRC will look at length and frequency of visits and aspects such as retaining residential property.

You will have to disclose frequency and length of visits on your UK tax return.

The e-Borders programme states:

We will collect the biographical information contained in the section of a passport that can be read by machine. We will also collect details of the service on which a passenger is travelling, for example the flight number. This information is sometimes known as advance passenger information.

A number of other countries already collect this type of information, including the United States, Canada, Spain and Australia.

We will also collect other passenger information, for example details of reservations and payment.

This information will be collected from the carrier not from the passenger. The carrier will be legally required to collect this information and provide it to the e border programme as part of the check-in process. Passengers who do not provide the information are unlikely to be allowed to travel.

The information will be kept for no more than 10 years. It will be protected in keeping with the Data Protection Act and appropriate security controls will ensure it is not used or accessed incorrectly. It will be given only to organisations that are legally authorised to receive it and that need it to carry out their official duties