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Posted Tue, 13 May 2025 10:50:09 GMT by jgula
Hello! I was a PAYE employee during my whole stay in the UK. I submitted my P85 and got a P800 a few months ago. How do I know if the HMRC has already applied split year for my case. Do I have to do anything else and submit a self-assessment tax return to explicitly ask for split-year treatment to be applied or does it get applied automatically?
Posted Wed, 14 May 2025 08:51:58 GMT by HMRC Admin 17 Response

Hi ,
 
The P800 will only show your UK income so split year will have been automatically applied .

Thank you .
Posted Fri, 30 May 2025 01:00:07 GMT by jgula
Does that mean that I am treated as non-resident from point of departure?
Posted Fri, 30 May 2025 12:26:03 GMT by HMRC Admin 19 Response
Hi,
Yes, any income arising outside of the UK after you have left the UK, is not taxable in the UK.
Thank you.
Posted Fri, 30 May 2025 12:39:33 GMT by jgula
I became a freelance graphic artist when I went back home with some UK-based clients. I have been filing returns on this income in my home country. Am I right to assume that this is not UK arising?
Posted Mon, 02 Jun 2025 09:26:42 GMT by HMRC Admin 8 Response
Hi,
If there is a tax treaty between the UK and your country of residence, it will allow your country of resisence to tax your sole trader income arising in the UK, when you are tax resident in the other country.  You would only declare this income in the other country.  
Split year treatment can only be claimed with the completion of a self assessment tax return.
Thank you.
Posted Tue, 03 Jun 2025 02:24:49 GMT by jgula
To clarify, I never worked as a sole trader in the UK. I was on PAYE before I left. If I perform work abroad as a sole trader/freelancer in my home country doesn't that indicate non-UK arising income (regardless of wherever clients are based)? On claiming split year: Doesn't this directly contradict HMRC Admin 17 Response? I have filed a P85 indicating leaving the UK. Do I still have to file self-assesment tax return even if I don't have UK income to declare?
Posted Wed, 04 Jun 2025 09:44:34 GMT by HMRC Admin 17 Response

Hi ,
 
A P85 advises HMRC, that you are leaving / have left the United Kingdom and may not be coming back. 

If you commence self employment in another country, having left the UK, then this is not a taxable source of income in  the UK,
provided you do not return to the UK in the tax year you left. 

Provided you do not need to complete a tax return for another reason, there would be no requirement to submit a tax return. 

Please have a look at the self assessment criterial tool to determine if a tax return is required. 

See :     Check if you need to send a Self Assessment tax return .

Thank you .

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