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Posted Wed, 06 Jul 2022 21:00:16 GMT by LostinGuernsey
I am working for my UK employer but have been doing so from Guernsey since late last year due to family reasons. My income has been taxed in both Guernsey and the UK as I remain in PAYE and haven’t been able to get a response from HMRC on how to change my coding, meaning I’ve been in effect ‘double taxed’. My question is how do I ensure I can pay the correct amount of tax going forward and obtain a foreign tax credit on money I’ve overpaid to date? As I have now in Guernsey for more than 183 days in a 12 month period, I’m liable to Guernsey for tax, meaning the repayment/credit should come from HMRC? Thanks for your help.
Posted Thu, 07 Jul 2022 14:19:15 GMT by HMRC Admin 28

Please refer to guidance at:

How Double Taxation Treaties affect non-UK residents with UK income

Thank you.
Posted Thu, 21 Jul 2022 16:44:08 GMT by LostinGuernsey
Thank you. I have consulted this and other information on the website and I am progressing this with HMRC. As a side point, the Double Taxation Digest may be out of date, as it does not include information on the UK-Guernsey Double Tax Treaty that took effect from 1 January 2020. I have received correspondence from HMRC that I should no longer be paying National Insurance. Despite contacting HMRC by phone several times, no one has followed up to tell me how I (or my employer?) can be removed from NI and receive a refund of contributions made since my date of departure. Can you please point me in the direction of guidance that may help to address this question?
Posted Tue, 26 Jul 2022 08:46:29 GMT by HMRC Admin 19

As you have received confirmation that National Insurance is not to be deducted, your emploiyer should also have been informed and they should no longer do this.

Your employer should contact the employers helpline on 0300 200 3200 if they have any queries on how to stop the deduction. You may also want to send your employer a copy of your letter for ocnfirmation to chase up why they are still deducting this.

Thank you.

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