Question on income tax and double taxation when working in Germany

Hello, I am planning to move to Germany and start a new job in Germany mid-way through the tax year. As I will still be classed as a UK resident for this tax year (as I spent most of the tax year working for a UK company and living in the UK), what do I need to do and will I also pay UK income tax on my Germany salary? I tried to understand the double taxation agreement between the UK and Germany, but am not certain on the implication for this situation. If in the future I am working full-time in Germany, but still have a property in the UK and spend time in the UK visiting friends/family, would this mean that I would still pay UK income tax on my salary in Germany? Is there a threshold for the number of days/nights I would need to spend in the UK in order to be eligible to pay UK income tax? Thank you very much for the help, it is really appreciated.

Hi,

As you are tax resident in the UK, for the whole tax year, you then need to determine if you meet the critieria for split year treatment. You can see guidance here: 

RDR3 Statutory Residence Test

There is a possibility of two outcomes, split year treatment does apply or it does not apply. In either case a Self Assessment tax return is required.  

If split year treatment applies, you need to submit a SA100, tax return, and a  SA109, residence page, to claim split year treatment, along with and any other supplementary pages.  

Where split year treatment does not apply, you are taxable on your worldwide income. You would need to submit SA100 and any supplementary pages such as SA102, employment, SA106, foreign, and so on. Paper tax returns and supplementary pages can be found here:

Self Assessment tax return forms

Please note that a commercial tax return is required in cases where you are submitting SA109, provided you have a government gateway ID and password.

Self Assessment commercial software suppliers

Thank you.