Proof of UK residency

[Kath68]

If continuous cruising, how does one prove UK residency for tax purposes?

i don’t currently live in the UK, but in order to avoid paying tax on my pension lump sum where I’m currently living, I will need to establish UK residency for over 183 days. I don’t have a problem moving back to the UK temporarily and I’m considering buying a narrowboat partly because I won’t pay stamp duty. However, in my preferred part of the world there are currently 2 permanent moorings available and tbh I’m not sure I want to be in the same place all the time anyway. 
so, apart from my passport showing when I entered the UK, and with Government systems probably still not being joined up, if I was continuously cruising, how does residency for tax purposes work? What do you need to do to prove you actually live on a boat in the UK? The HMRC website is no use whatsoever. 
TIA

[mrsmelly]

20 minutes ago, Kath68 said:

If continuous cruising, how does one prove UK residency for tax purposes?

i don’t currently live in the UK, but in order to avoid paying tax on my pension lump sum where I’m currently living, I will need to establish UK residency for over 183 days. I don’t have a problem moving back to the UK temporarily and I’m considering buying a narrowboat partly because I won’t pay stamp duty. However, in my preferred part of the world there are currently 2 permanent moorings available and tbh I’m not sure I want to be in the same place all the time anyway. 
so, apart from my passport showing when I entered the UK, and with Government systems probably still not being joined up, if I was continuously cruising, how does residency for tax purposes work? What do you need to do to prove you actually live on a boat in the UK? The HMRC website is no use whatsoever. 
TIA

There is never a problem paying tax, I lived on a boat for decades with/without an address and always paid tax, worry not.

[matty40s]

25 minutes ago, Kath68 said:

What do you need to do to prove you actually live on a boat in the UK? The HMRC website is no use whatsoever. 

TIA

The HMRC cannot understand people on boats without a home address, and yes, their website is pants.

However, you need to find a person, business or other where you can C/O ....nearest boatyard that you use for work to be done, coffee shop where you pop in several days a week for a coffee...register for voting in your local area, again using the c/o address.

9 minutes ago, mrsmelly said:

There is never a problem paying tax, I lived on a boat for decades with/without an address and always paid tax, worry not.

It is the avoiding paying tax the OP is trying to achieve!

[Stroudwater1]

You may be best to contact an accountant. It sounds like it could be very easy to slip up and pay much tax unnecessarily as a result possibly with fines. I doubt HMRC or your tax area would accept some pundit on a forum advised this or that as mitigation. 

[Kath68]

52 minutes ago, matty40s said:

The HMRC cannot understand people on boats without a home address, and yes, their website is pants.

However, you need to find a person, business or other where you can C/O ....nearest boatyard that you use for work to be done, coffee shop where you pop in several days a week for a coffee...register for voting in your local area, again using the c/o address.

It is the avoiding paying tax the OP is trying to achieve!

Only because it’s an old NHS pension with a tax-free lump sum! If 75% of it was taxed in the UK, I may as well stay put, but if I can legitimately avoid paying 7.5% tax plus nearly 10% social charges on the whole lot, then…

i can use my Dad’s address as a ℅ but I can’t for the life of me exist under the same roof for 6 months 

[Quatre_Bougies]

You Will need proof of entry in to UK, keep flight ticket, all those sorts of gubbings.  You no doubt will have bank statements with stuff you buy during your 6months residency. Your passport details will also be logged.

 

its pretty easy to prove you are in the UK, use your dads address.

 

You should also have NI details as well, register at the Drs, for your dads address.

Edited September 28, 2025 by Quatre_Bougies

[matty40s]

28 minutes ago, Kath68 said:

Only because it’s an old NHS pension with a tax-free lump sum! If 75% of it was taxed in the UK, I may as well stay put, but if I can legitimately avoid paying 7.5% tax plus nearly 10% social charges on the whole lot, then…

i can use my Dad’s address as a ℅ but I can’t for the life of me exist under the same roof for 6 months 

You dont have to, just use it as a c/o and visit him once a week/month/when he tells you theres a letter..etc

[Alan de Enfield]

5 minutes ago, Quatre_Bougies said:

its pretty easy to prove you are in the UK, use your dads address.

 

You should also have NI details as well, register at the Drs, for your dads address.

 

 

UNLESS - you Father is a single occupant and paying a reduced CT bill - having someone living there (which you are trying to claim) will mean his CT reduction will be removed.

[matty40s]

2 minutes ago, Alan de Enfield said:

 

 

UNLESS - you Father is a single occupant and paying a reduced CT bill - having someone living there (which you are trying to claim) will mean his CT reduction will be removed.

No it will not.

No pdf needed.

[Kath68]

31 minutes ago, Alan de Enfield said:

 

 

UNLESS - you Father is a single occupant and paying a reduced CT bill - having someone living there (which you are trying to claim) will mean his CT reduction will be removed.

I’ll just pay the extra - this seems to be the easiest thing to do.

[Arthur Marshall]

You also need to check how a change of residency status affects your income where you live. I'd definitely take professional advice, residency status can be a tax nightmare. Don't rely on information from HMRC.

[roland elsdon]

Hmrc is obliged to share tax info with your current juristiction. 
In our case we declined the 25% lump tax free sums and increased our annual pension.

You will discover a second issue. Uk govt pensions for public sector are always taxed in the uk, are not quorps qualifying and added to state pension you will be uk taxed on them.

I took my nhs lump sum early to avoid adding my state one in that year to my tax bill.

I paid 20% tax on that alone.

Then claimed that tax offset against my income in the country I was living in which has a tax agreement.

 

However have escaped ruin of Uk at least.

Oh and bear in mind most countries tax you on worldwide income. So you will be filling in forms and declaring tax in both, with an nhs and state pension.

Exit and entrance is monitored at boarders and qualifying days are computed.

Being dual citizen is easier than resident in one citizen in other…..

Trying to live between countries is hard, and keeping a boat in uk as a foriegn resident has become very hard. We ended up struggling with insurance car and boat because to maintain our residence where we were working, we had to be 24 months in 60. In the end we decided to give up in the Uk, and sold up.

[Tonka]

Just wait for your digital Id 

[roland elsdon]

Yes I thought that too.

Citizen  unwillingly.

I think you can relinquish it though.

[Stroudwater1]

16 hours ago, Kath68 said:

I’ll just pay the extra - this seems to be the easiest thing to do.

You would probably save much by taking financial advice. It’s complex hence suggesting you speak with an accountant. Have you spoken with someone who can formally advise you on this?