Expat Tax

TakeItAsRed

Hi all,

Can anyone please give me some advice?

I left the UK in 2011 to live and work overseas. I returned to the UK (but didnt work) on average 62 days per year. I meet the overseas residency test number 3 for all of the year right up until the 2016 - 2017 tax year.

I returned to the UK full time on August 28th 2016, and from April 2016 to August 28th, i was in the UK for a grand total of 6 days. Upon my return to the UK i began a new role working under my own LTD company. I did this up until the end of the tax year 2016 - 2017.

My question relates to split year treatment. Having being non resident for the previous 4 tax years i am assuming i will not be taxed on the overseas income.

Can anyone please advise on the matter?


Thanks in advance.

TBC15

Have a look at case 5.

https://www.aesinternational.com/blog/your-expat-guide-to-uk-residency-rules-part-ii

TakeItAsRed

Thanks for the link, it looks as though i may be good then.

Thanks for the info.

TakeItAsRed

Hi there, can someone please provide some guidance on the same scenario as above, only if the person who returned to the UK then left again at the end of March, 7 days before the end of the tax year?

With the intention of spending the whole following tax year out of the UK and meeting the 3rd Automatic Overseas Test.

Would it be advisable to then pay tax on that 7 days pay incurred overseas? or would it be a case of not being able to claim split year treatment and paying tax on the whole of 16-17 tax year?

Thanks in advance