split year treatment for non-uk residents

Chris_P_2

If someone leaves the uk to become not resident + not ordinarily reisdent part way through a tax year I know the aplit treatment applies. But are there any forms etc to fill in?

TM1976

P85:

http://www.hmrc.gov.uk/cnr/p85.pdf

bluejellyfish

I would submit the P85 to HMRC along with a cover letter saying you want to set up a self assessment record. You also need to make sure you fill out the residency pages correctly. For someone who was resident and ordinarily resident pre departure you would just need to tick Box 3 and complete box 7 on the residency pages. Also fill out boxes 10 - 14 considering the non resident part of the year only.

Chris_P_2

bluejellyfish wrote: »

I would submit the P85 to HMRC along with a cover letter saying you want to set up a self assessment record. You also need to make sure you fill out the residency pages correctly. For someone who was resident and ordinarily resident pre departure you would just need to tick Box 3 and complete box 7 on the residency pages. Also fill out boxes 10 - 14 considering the non resident part of the year only.

Thank you both. the boxes arent numbered, and I cant seem to marry up the form to what you've said????

TM1976

I think the form is pretty self explainatory.

I'm not sure if there is something I'm missing from a previous post but I don't think you need to set up a self assessment record. If you don't need to I wouldn't as this may make things more complicated than they need to be.

peace99

Chris_P wrote: »

Thank you both. the boxes arent numbered, and I cant seem to marry up the form to what you've said????

the form you should be looking at is the residence, remittance basis etc form which forms part of the self assessment return.

i filled this out as part for self assessement for 08/09 year. p85 should be done when you leave the country and is a seperate thing.

TM1976

peace99 wrote: »

the form you should be looking at is the residence, remittance basis etc form which forms part of the self assessment return.

i filled this out as part for self assessement for 08/09 year. p85 should be done when you leave the country and is a seperate thing.

If you don't already file a return with Self Assessment you don't need to just because you are giving up residency, a P85 will suffice.