Tax upon returning to the UK from Germany

Hi, I am a UK national. I left the UK in April 2023 to begin an employee job in Germany (mid April) and relocated there. I am now set to return to the UK for a new employee job with a UK company at the start of April 2024. I have worked full time while in Germany and stayed in the UK less than 90 days over the 2023-2024 tax year as well as worked for less than 30 days from the UK. My salary has already been taxed in Germany. Please can you let me know if I need to file a Self Assessment Tax return. Thanks for taking the time to read my enquiry.

Hi,

You should take the Statutory Residence Test to determine your residence status.  

RDR3 Statutory Residence Test

If you are not regarded as UK resident and have declared all your income in Germany then there will be no need for you to also complete a return here.  

Tax on foreign income

Thank you.

Hi, thanks for the help. Based on the automatic overseas tests, I'm not classed as a UK resident for this last tax year. Do I need to prove that to anyone ? HMRC? Thanks.

Hi,

Not at this time.

You can keep details in the event you are asked at a later date.

Thank you.