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Posted Sat, 20 Jan 2024 15:43:13 GMT by donato
Hi HRMC, I have left the UK on the 1st of December 2023 and started working under an Italian contract on the 27th of December 2023. According to what I understand, I should be falling under Case 1 of the example here https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12040. So I want a few clarifications regarding me coming back to the UK just for a couple of weeks to finalise my move: 1. Because I left in December according to this it means that I can work in the UK up to 10 days and stay in the UK up to 30 days? 2.The allowance mentioned at point 1 does it apply even if I work remotely for an italian company in those few days? 3.If I land in the UK on the 7th of February 2024 and leave early morning on the 24th February 2024, does it mean that if I work on the 7-8-9-12-13-14-15-16-19-20 and I take 21-22-23 off, assuming the allowance does apply to my case, that means I will be okay and I can leverage the split tax year? 4.Under the tax split year I will not have to declare any of italian income in next year self assessment, but just everything earned beyond that point, right? Regards, Donato
Posted Wed, 24 Jan 2024 14:37:32 GMT by HMRC Admin 20 Response
Hi donato,
It is up to you to decide how the guidance applies to you, we cannot provide advice of this nature.  
Working remotely for your Italian employer, while in the UK, counts towards the number of days spent working in the UK.
The personal allowance applies for the whole tax year even when there is part of the year, where you are not resident.  
Please have a look at the table at:-
 Residence, Domicile and Remittance Basis Manual RDRM12070 - Residence: The SRT: Split year treatment: Case1: Calculating whether individual works full-time overseas in the relevant period, to help you work out the number of days you can work in the UK and how many days you can spend in the UK.  
If you are not resident for the whole tax year next year, you will not need to declare your Italian employment, as it will not be taxable in the UK.
Thank you.

 

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