I work remotely for a US org, was taxed in the UK with PAYE, but spent only 142 days in the UK

In the tax year 2022/2023 I worked fully remotely for a US organization that employed me in the UK and paid my income (and associated income tax and NI) through an umbrella company via PAYE. However, I spent only 142 days in the UK during that tax year as I worked from various other countries (I was not in any country for longer than 183 days) and have no home ties in the UK (no rent paid and did not live in one place in the UK for longer than a couple of weeks in total). However, my name was still on a mortgage while my ex-partner bought me out of that property, but I did not step foot in the property during that tax year though and did not make any income from it as he lived in it. I have now left the UK permanently and I am a resident of Canada. I will fill in the form to state I have left the UK now, however is it possible for me to claim income tax back for the tax year 2022/2023 given that I was not residing in the country? Or what is the process I need to go through in general given my situation? Thank you for your help!

Hi Rachel,
You would need to complete a tax return for 22/23 and include the SA109 residence section to claim any refund.
Thank you.

 

Thank you. I have just checked online and it says I needed to register by October 5 to send a tax return. I did not know I needed to do this. Is it still possible for me to do this now? I will do it today.

The SA109 form also says I cannot submit this form online unless I use a commercial software supplier? Please can you advise me how I can complete a tax return for 22/23 and include the SA109 residence section from my new home in Canada in time for the deadline? I am concerned that the deadlines are approaching, or even passed given that I am only registering for self-assessment tax now and on your website it says the deadline was the 5 October. I am able to do everything now online but it says you post an activation code that can take 21 working days abroad. Is it please possible for me to have this code (and any future codes) posted to family in the UK to speed up this process?

Hi Rachel,
You must register for Self Assessment by 5 October if you need to complete a Self Assessment tax return and have not sent one before.
You may incur a penalty if you do not.
It is still possible to register for Self Assessment after 5 October, but you may incur a penalty .
Check how to register for Self Assessment
Penalties
Thank you. 

Hi Rachel,
You can only submit a commercial tax return, if you can verify your identity, to obtain a government gateway user ID and password.
Once you have that, you can buy a commercial tax return that include the residence section and submit the tax return in its entirity, online, before 31 January 2024.
A list of commercial suppliers can be found at:
Self Assessment commercial software suppliers
If you cannot verify your identity, you cannot use this process and instead, you will need to dowload a paper tax return and supplementary pages.
Fill them out and post them to HMRC.
The due date for paper tax returns was 31 October, so a late filing penalty would apply.
Self Assessment tax return forms
Penalties can be appeal on form SA370:
Self Assessment: appeal against penalties for late filing and late payment
Once hmrc have your tax return.
Thank you.