UK Expat Living in UAE Retuning Home Tax Help

robynandian

thanks Macman. yes he has always paid tax on the rental income .. as a non uk resident.
Our next concern is the UAE salary which has been paid so far ( according to April 2020 thru to now) then if he starts earning in UK before the end of financial year... we are wondering the tax implications on the UAE salary paid so far this year.

Speedbird676

macman said:

If he was non-resident, then the basic rate income tax due should have been collected at source by either the tenant or LA as a deduction from the rental income, and paid directly to HMRC. This is a requirement under the Non-Resident Landlord Scheme.

One can apply to have the rent paid without the deduction of income tax, using form NRL1, and instead complete a Self Assessment each year.

I did this, as I rented directly to my tenants, to simplify things for them.

Speedbird676

robynandian said:

thanks Macman. yes he has always paid tax on the rental income .. as a non uk resident.
Our next concern is the UAE salary which has been paid so far ( according to April 2020 thru to now) then if he starts earning in UK before the end of financial year... we are wondering the tax implications on the UAE salary paid so far this year.

I would expect this to be a simple case of split year treatment.

Any UAE salary earned before the date he becomes UK resident would not be subject to income tax in the UK.