NT Tax code / Split year

CosmoKramer

Hi all,

I've been working abroad, from Dec 09 and due to return to the UK in May 11.

I've contacted HMRC to sort out an NT tax code (still working for a UK company who pay me from the UK) and they have also agreed that the period of Dec 09 until end of the 09/10 tax year will be treated as a split year period (ie I get a tax refund).

How will the period worked abroad of next tax year be treated? I'll be non-resident from April 06 until start of May, will HMRC try to tax earnings from this period when I return to the UK?

suso

CosmoKramer wrote: »

Hi all,

I've been working abroad, from Dec 09 and due to return to the UK in May 11.

I've contacted HMRC to sort out an NT tax code (still working for a UK company who pay me from the UK) and they have also agreed that the period of Dec 09 until end of the 09/10 tax year will be treated as a split year period (ie I get a tax refund).

How will the period worked abroad of next tax year be treated? I'll be non-resident from April 06 until start of May, will HMRC try to tax earnings from this period when I return to the UK?

very simply

the complete years you are non resident, you are not liable for uk tax,

in the year you return to the uk, earnings upto the date of your return to the uk are non taxable, you then apply for split year treatment from your date of return, your personal allowance is then allocated from may 2011 for earnings received while you are in the UK.

this is general advice, phone HMRC and ask to speak to a technical officer who can give more detailed advice.