Frequently Asked Questions about the 100% claim

In this section, the most common issues are addressed with regards to the 100% claim. If a question you have is not covered, then you can either post it on the bulletin board or email us and your queries will be dealt with as soon as possible.

Q: Why does everyone go on about the anniversary date of a claim? I have been told that I have to be out of the UK on that particular day, is this true?

A: The fact is that the anniversary date plays no part in your 100% claim. It is not and never has been one of the rules for qualifying. The only relevance that the anniversary date has is that a 100% claim has to extend over a minimum of 365 days. It is not one of the criteria that you are outside of the UK on that particular date. As long as you keep within the half rule each time you return to the UK then there is no problem.

Q: Someone told me that the leave you have after a 100% claim also counts as qualifying days, is this true?

A: The simple answer is NO! When we come to settle your tax affairs for a year in which your 100% claim has ended, we can look to claim the 100% allowance for the period of voyage leave taken immediately following a successful claim. However, we cannot use those leave days in the calculation of your 100% claim. Your claim period is determined solely with reference to your dates of entering and leaving the UK.

Q: What sort of evidence do you need to prove a holiday abroad?

A: Ah, the old 'How long is a piece of string' question! Unfortunately the tax office do not give a precise definition of what is required to prove holidays abroad. I prefer to answer with a question and say 'If you owed your next door neighbour £5,000 because he had a weeks holiday in the Channel Islands, what evidence would you ask to see?' This tends to concentrate people's minds on this tricky subject!

In simple terms it is best to provide at least airline or ferry tickets to prove your dates of travel, ideally with credit card slips or similar financial transactions showing your signature and a date. These prove that you were actually abroad on those dates. The problem is that the travel tickets themselves are not absolute proof that you spent the claimed amount of time out of the UK. You have to appreciate that people have been caught in the past claiming to have spent time abroad when in actual fact they either never went at all, or travelled out and back on the dates claimed but did not stay out of the UK for the whole period. You have to bear in mind that the emphasis is on us being able to adequately prove your time out, it is not up to the Revenue to disprove it.

Q: If I have another job, in the UK, will this affect my 100% claim?

A: No. Your claim is determined solely with reference to your dates of entering and leaving the UK. A second employment does not affect the claim in any way. Obviously, we will need to declare any such income on your tax return as this can affect your overall tax liability. It should be borne in mind that for any tax year where you clear your liability because of a 100% claim then the allowance for the 100% claim does not extend to any other income; however, it can mean that your personal allowances can be offset against that other income and this can lead to a refund of some or all of that income tax as well. So it pays to keep us informed!