Moving back to the UK from abroad and bringing back income earned

Hi team, I wasn't a resident for the previous tax year and worked full time abroad. I have been a UK tax payer in 4 out of the 5 years before. I will be moving back to the UK in September during this tax year. I would like to transfer all the income I earned to my UK bank account when I move back (all money was earned from employment income). Is this taxable? Is any employment income earned between April and September in the foreign country taxable in the UK? Thank you

Hi,
Any foreign income arising in tax years that you were not UK tax resident, will not be taxable if brought into the UK.  
Any foreign income arising in tax years you were UK tax resident, is taxable in the UK.  
If you have already paid that tax, there will be no further tax implications on bringing the capital into the UK.
Thank you.

Hi, I am currently residing in foreign country which is a tax free country. When I move back to the UK, I would like to know if I transfer my income to my uk bank account, would I need to pay tax on the employment income I have earnt abroad?

Hi Questions,
Tax is not due on the the capital, but any interest or dividends that this then generates needs to be reported. 
Thank you. 


 

Hi I returned to the uk after working abroad and will be claiming split year treatment additionally I was working in a country that does not charge tax. I would like to bring back my savings to the uk that were all earned from employment income. Am I right in thinking that I will need ro declare all interest gained after returning on September also that no tax will be due on the capital. Thank you

Hi,
Yes that is correct.
Thank you

Ok thanks if I gained interest in a uk bank account for savings before September will I need to pay tax on this

Hi ,
 

Yes.  The income arose in the UK, so it remains taxable, even if split year treatment is claimed.

Thank you .

Hi I am thinking of returning to the uk from working aboard in a tx free country, if I return before the end of this tax year would I need to pay tax on my earnings this year

Hi, I am considering a job offer in a tax free country (Qatar). Whilst working overseas, is any remittance subject to tax in the UK if I am non resident? If I move back to the UK within 5 years, are the savings generated from employment in Qatar taxable on my return to the UK? thanks.

Hi Mark Hollinshead,
If you qualify for split year then you only report any foreign income for the UK part of the year. You can see the guidance here:
RDRM12000 - Residence: The SRT: Split year treatment
If you do not qualify, then you will need to report all your foreign income to the UK. You can see more information here:
Tax on foreign income
The guidance below will help you work out if split year treatment applies.  
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Thank you.

Hi Javier Rangel,
You can see guidance here:
Tax on your UK income if you live abroad
We cannot comment on future events as legislation may change.
Thank you.

Hi, I have been working abroad since 2022 but unfortunately due to redundancy I now intend to relocate back to the UK in the near future. I am not required to work my notice period so have the option to return back to the UK immediately. If I was to do that, would my foreign income (YTD and also notice period - paid monthly) be subject to UK tax if I return before the end of this tax year? Would split tax year treatment be applicable if I am still being paid monthly as part of my notice period? Also, is the 90 day ruling relevant under these circumstances? Thank you for your guidance.

Hi,
If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:
RDRM12000 - Residence: The SRT: Split year treatment
If you do not qualify, then you will need to report all your foreign income to the UK. You can see more information here:
Tax on foreign income 
The guidance below will help you work out if split year treatment applies
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Thank you.

 

Hello, I moved back to the UK in December 2023 after working in the EU for 15 months. I would like to know if after more than 12 months living in the UK I can still move my savings generated during those months in the EU and if they will be taxable. Additionally, should I declare them, and how? Besides, I am not sure if I understand the split year treatment. For tax year 2023-2024, I paid taxes in the EU for the corresponding period, and I did the same for the time between Dec 2023 to April 2024 in the UK, is there anything else I would need to do ? Thank you. Regards

Hi nazba Noe,
Any savings generated outside of the UK, during a period that you were not resident in the UK, is not taxable in the UK.
There would be no Income Tax implications on tranferring this capital to the UK.
Thank you. 
 

Hi, I need some help regarding working abroad. I am going to be teaching abroad for the next academic year with plans to continue to teach abroad for the foreseeable future. We are keeping our house in the UK and will continue to pay the mortgage, council tax, bills etc as we want to return to the UK to visit family and friends in the school holidays at Christmas and in the summer, and possibly at Easter, and are planning to return to the UK so our children can complete A levels or attend university here if they wish. I know there is a form to complete to work abroad but don't know if I need to complete anything else or if there are restrictions on how long we can visit the UK for on effectively what will be our holidays when teaching abroad? We will be paying tax abroad during the time we teach there. I don't think we will be earning any money in the UK when we return, but I do mark for A level and GCSE exam boards for international papers at the minute that are taxed in the UK. I may decide not to continue with this marking after this academic year anyway but I know you can mark these internationally as other people who live abroad mark on the same papers as myself. Please can you advise what we need to do before we leave? Thank you.

Hi Beverley,
Please refer to:
Tax on your UK income if you live abroad.
Thank you.

Not HMRC...You need to determine your tax residence situation for the year of "leaving" and whilst "not here" and whether split year applies (it wont if you dont then complete the full UK tax year out of UK after the tax year of departure (wirh allowable visits). https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3 Because you are going to work, will have homes in both countries (you dont need to own property for it to be classed as a home) and will/may have other ties in both countries re children etc etc your residence situation is not straightforward, and regardless of being tax resident in the other coutnry you may find you also remain tax resident in the UK throughout (you can be SRT tax resident in more than one country), and in that case you will need to determine you Treaty residence (its usually article 4 of the DTA between the UK and the country you are going to, Treaty residence determines where a source ONLY taxable in one country will be taxed, if you remain UK SRT tax resident you will be taxable in the UK on worldwide income for any income that can be taxed in both countries, if not SRT tax resident then UK only taxed UK income). Ideally, sit down with an accountant before you go!