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Posted Sat, 27 Aug 2022 20:39:51 GMT by 9043583
My friend is a UK non-domicile who will be permanently leaving the UK (to move back to Singapore) in October 2022 (i.e. during the 2022/23 tax year). My friend is looking to request split-year treatment in the 2022/23 tax year under Case 3 ("Ceasing to have a home in the UK"). (1) Will she need to complete a self assessment tax return for the 2022/23 tax year to request split-year treatment under Case 3 or would the completion of a P85 form (along with parts 2 and 3 of her P45) when she departs from the UK suffice?   (2) Will my friend be subject to UK tax on any income or capital gains that she receives or makes whilst a non resident during the overseas part of the 2022/23 tax year (i.e. the period between her departure from the UK and the end of the tax year)?
Posted Sun, 04 Sep 2022 16:11:37 GMT by 9043583
Are you able to provide a view on this question please?
Posted Tue, 06 Sep 2022 12:00:20 GMT by HMRC Admin 19
Hi,

Yes, to claim split year treatment for the 2022/23 tax year, your friend will have complete the 'Residence, remittance basis' pages, SA109, of a 2023 Self Assessment tax return.

If split year treatment applies, your friend will only be subject to UK Income Tax on her overseas income for the resident in the UK part of the year. You can see guidance here:                                              

Tax on foreign income

Thank you.
Posted Wed, 07 Sep 2022 08:15:54 GMT by 9043583
Thank you for your response. My friend is not required to complete a self assessment tax return for any reason in the 2022/23 tax year. In this case would she still need to complete a tax return solely to claim the split year treatment for the tax year or would the completion of a P85 form when she departs from the UK allow her to claim the split year treatment?
Posted Fri, 09 Sep 2022 16:35:56 GMT by
Hi 9043583,

If there is no other reason for Self Assessment, then the form P85 can be used to claim refund.

A decision will be made based on the information on the form.

Thank you.  







 
Posted Fri, 09 Sep 2022 22:08:31 GMT by 9043583
Thank you for your confirmation.

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