Living/Working Abroad Part Year - Paying the correct tax

russellelly

Not so much about cutting tax, but getting it right.

I teach English as a foreign language, sometimes in the UK and sometimes abroad. I'm trying to figure out a few things, which I'll get to. Basic history...

Worked in UK until Aug 31st 2012, paying PAYE
Moved to Poland in September 2012 where I worked until June 2013. I didn't pay tax in Poland, since there's a double-taxation agreement between the UK and Poland.
July 2013, worked in the UK, paying PAYE
September 2013-May 2014, working in UK, paying PAYE
July 2014, worked in UK, paying PAYE
September 2014, moving to Spain - don't know what tax I should pay! I'll likely be there until June 2015, but then work in the UK over summer 2015.

While in UK jobs I haven't been living at my mum's house, except some weekends, over Christmas and some other holidays. When in the UK I've stayed mostly in flatshares. However, I've kept my 'official address' (driving licence, electoral roll, banks, tax) as my mum's house, since it's more permanent.

I filled in a self-assessment for tax year 2012/3, declaring my overseas income, and paid what it said I owed.

For 2013/4, I'm less sure if I'm considered resident in the UK, and am not sure exactly what the implications are if I'm not (such as keeping my bank accounts, including ISAs, open; being eligible to vote in the Scottish referendum) and if I am (is there a conflict with me not being registered for council tax anywhere - my mum has a single occupancy discount, and though I only stay occasionally it is my main 'UK' residence).

I've spent ages on the HMRC website, but it's a maze and so full of jargon. Would appreciate any advice, or even an idea of who I could talk to. I'm not out to avoid tax, just want to get it right. Thanks.

System

I'd be interested to know the answer, my daughter has just gone to Spain as a TEFL instructor

Savvy_Sue

russellelly wrote: »

is there a conflict with me not being registered for council tax anywhere - my mum has a single occupancy discount, and though I only stay occasionally it is my main 'UK' residence

there might well be - certainly if you were a married couple the SPD would generally be lost.

russellelly

Savvy_Sue wrote: »

there might well be - certainly if you were a married couple the SPD would generally be lost.

Yes, I gather the rules for couples are quite stringent. It's not so obvious for parent/child as far as I have seen.