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Posted Tue, 12 Sep 2023 11:16:27 GMT by BoabyRab
Good afternoon, My employer is offering myself and some colleagues the chance to work for the company in Australia. The company states it will cover all the Australian tax on our behalf, my question is, what - if any UK tax would we be liable to pay at the end of the UK tax year?
Posted Fri, 22 Sep 2023 10:01:35 GMT by HMRC Admin 25 Response
Hi Robert Anderson,
You should complete P85 when you leave the UK providing all details regarding your departure from the UK.
If you are continuing to be paid by a UK employer we will consider if a code of NT (No Tax) is applicable.
You should also take the Statutory Residence Test on Gov.UK to determine where you will be classed as resident in the year of departure.
Get your Income Tax right if you're leaving the UK (P85)
RDR3 Statutory Residence Test
Thank you, 

 
Posted Tue, 26 Sep 2023 04:38:41 GMT by BoabyRab
Hi, Thanks for your reply. I never worded my question very well. Although I would be working in Australia, I would be commuting between the 2 (4 weeks in Australia then 4 weeks in U.K on a rolling basis) would not be employed by a U.K employer, does this change anything in the answer you gave earlier? Thank you.
Posted Tue, 03 Oct 2023 13:14:07 GMT by HMRC Admin 32 Response
Hi,

Yes. All of your income may not be liable to tax. please refer to the link below and discuss with your employer if they are to make and application.

EIM11825 - PAYE: special type of payer or payee: non-resident employee

If so follow:

HS211 Employment — residence and domicile issues (2023)

Thank you.
Posted Wed, 04 Sep 2024 12:12:15 GMT by Francisco Fernandes
Hi HMRC, Is this applicable if I only go to Australia to remote working under an UK employment contract for the period of 2 months and then back to the UK?
Posted Thu, 12 Sep 2024 09:34:24 GMT by HMRC Admin 20 Response
Hi,
You would still be classed as UK resident so the income would remain taxable here.
Thank you.

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