183-day rules in practice — do I need an adviser, or can I do it alone?
Some of it, yes — and we will say so on the call if that is the honest answer. The parts that are worth paying for are the ones where a missed election, a missed deadline or an unverified threshold costs more than the fee: some articles measure a calendar year, others any twelve-month period; part-days generally count as full days.
What if I have already filed and got it wrong?
That is a common starting point. We re-derive the position, identify whether an amendment or a disclosure route is the right vehicle, and tell you which one preserves the relief that is still available. The order matters more than the speed.
How long will it take?
It depends on the documents rather than on us. Once the pack is complete most filings turn around inside a fortnight; anything that needs a certificate from a tax authority runs on that authority's timetable, which we tell you at the start rather than at the end.
How does the day-count residency test work for a seconded employee?
The test looks at how many days an individual is physically present in a country over a defined period, and crossing the relevant threshold can shift or create tax residency and payroll withholding obligations there, independent of what the assignment letter says about intent. Partial days, travel days, and days spent on personal versus work purposes are all counted according to specific rules that differ from what most people assume. We track this against the assignment calendar rather than relying on estimates.
Which days actually count toward a cross-border presence test?
Rules on what counts as a day of presence vary by country and by the specific treaty involved: some count any part of a day as a full day, others exclude travel days or days spent solely in transit, and personal trips taken during an otherwise work-based assignment are usually still counted. Getting this wrong in either direction can misstate residency status. We apply the specific counting rule for the jurisdictions actually involved rather than a generic assumption.
What records prove where an employee actually spent their working days?
Travel bookings, passport stamps, calendar entries, and payroll or expense records showing where work was actually performed are the kind of documentation tax authorities expect if a day count is challenged. Employers and employees who do not keep contemporaneous records often struggle to reconstruct an accurate picture later, which weakens their position in a dispute. We set up a day-tracking process at the start of an assignment so the record exists before it is needed.
Do green card holders living abroad have to file US taxes?
Yes. A lawful permanent resident is a US tax resident, taxed on worldwide income, and that status does not end simply because you moved away — it ends when it is formally abandoned or administratively terminated. Two traps follow. Filing as a non-resident on a treaty claim can put the immigration status itself at risk. And ending the status after holding it long-term can bring you inside the expatriation regime. See giving up a green card.
Can exit tax exposure be reduced before expatriating?
The levers are timing and facts, not a filing position. The certification test rewards having five clean years behind you, which takes planning rather than paperwork. Where assets are held, when gains are realised, and how deferred compensation and retirement interests are structured all change the outcome, and the effect of gifts before departure has to be weighed against the separate regime for gifts and bequests from covered expatriates. This is planning that needs a runway of years. See departure planning timelines.
