DTA agreement - self assessment Norway

cakster

Hi!

I have to fill in a tax self assessment (tomorrow!) and was looking for some help with it...

Basically I lived abroad for three years and one of those years is the last tax year for which I have to fill in a tax return i.e. 6 April 2010 - 5 April 2011. I came back from Norway in September 2010 so will certainly have to declare my Norwegian income in that period.

Can anyone tell me this: how do I do this without having to pay tax on it - AGAIN?!

THANK YOU!!

P.S. Would TaxCalc help me with this?

jennifernil

i would think you need to fill in both employment and foreign pages, and claim double taxation relief.

You can set what you paid in Norway against what would be due here, but not claim anything back if you would have paid less here.

Cook_County

Why would you not want to claim the split-year concession in the year of arrival for income or gains that qualify?

cakster

Cook_County wrote: »

Why would you not want to claim the split-year concession in the year of arrival for income or gains that qualify?

You ask why I wouldn't...that would be because I haven't a clue what it is or how to claim it! :-)

Cook_County

cakster wrote: »

You ask why I wouldn't...that would be because I haven't a clue what it is or how to claim it! :-)

Have you read HMRC6 yet?

jennifernil

http://taxaid.org.uk/situations/migrant-workernew-to-the-uk/residence-and-why-it-matters#high_1

read here

and look up HMRC6

cakster

Reading it now. Oh good god what a subject.

I see that I became a temporary non-resident because I was gone for less than five full tax years.

I read that I was resident in the UK for the tax year because I was here for 204 days and that there are "no exceptions to this"...

but then I also read:
10.7 Earned income from employment when you come to or leave the UK part!way through a tax year

When you become resident in the UK
If you come to the UK during a tax year to take up permanent residence or to stay for at least two years, you are resident in the UK for the whole of that tax year. But there is a concession (subject to conditions) which allows you to be taxed as a non!-resident for the part of the tax year before you became resident (Extra! Statutory Concession A11). This means that the foreign income you received before you arrived in the UK will not be liable to UK tax.

My wife says I am seriously overcomplicating this and I don't even need to mention my income from my time in Norway as it's not relevant to HMRC as I was living in Norway and had been for the last couple of years and was paying tax to Norway on my Norwegian earnings for a Norwegian company.

Can someone please tell me who is right??

Cook_County

Well the split-year is not in the law so is indeed not legal but HMRC allow it. You choose whether to claim it or not.

jennifernil

Did you get any refund from Norway when they reviewed their tax year 2010?

If not, as the rate of tax in Norway is generally pretty high, I would think any liability here on the Norwegian income would be more than covered by the tax you paid there when you claim the foreign tax relief.