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Posted Mon, 05 May 2025 19:23:42 GMT by Chris Warnes
Hello HMRC I plan to move to Dubai in the current tax year and will become non-resident in the UK (in the UK less than 90 days and worked for 20 days). I will be consulting remotely in Dubai full-time for a UK company however I still have debts/house hold commitments in the UK until family move over afterwards. 1. As I will become non resident, can I have income paid into UK bank account to save on foreign exchange charges or will this trigger a tax liability in the UK? 2. If this relocation doesnt work out, and I return in 1-2 years will I have to pay income tax on the money I bring back into the UK? Thanks
Posted Wed, 07 May 2025 07:32:21 GMT by HMRC Admin 21 Response
Hi Chris,
In response to your two questions here is our replies:
1. No  
2. HMRC cannot comment on future events as legislation may change.
Thank you.
Posted Wed, 07 May 2025 16:09:43 GMT by Clive Smaldon
Not HMRC...you can have the money paid to the UK, it doesnt trigger a UK liability, it is where you are resident/the income was earned that determines liability. You will be split year (if appropriate and claimed via SA) on leaving for Dubai in the current year, on the basis that you then spend the entire UK tax year following outside the UK (all of 26/27, with visit limitation of 90 days for SRT test 3) and DONT RETURN permanently pre 5 April 2027. If you do return permanently before that date then split year fails for the prior year, non residence fails for the following year and all worldwide earnings would be liable to UK tax for the entire period. You dont view the 90 days/ 20 days from the immediate date, you were SRT resident pre this, so you then determine if you will meet split year for the year of departure and then SRT for the following year.

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