Moving Back to the UK

Good Day, My wife and I are domiciled outside the UK but file taxes on rental income in the UK. We are thinking of retiring back to the UK with no income other than that from our rental properties. If we move back halfway through the tax year will we need to pay tax on our earnings from 6th April that were outside the UK even if they are offshore? Many Thanks.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year. Please see Residence, Domicile and Remittance Basis Manual.
If you do not qualify then you will need to report all your foreign income to the UK - Tax on foreign income.  
The guidance here RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
will help you work out if split year treatment applies. 

Thank you

Thanks very much. It seems like it will. How do I apply or does my accountant do it for me?

Hi,

Split year treatment is claimed through a Self Assessment Tax return along with declaring your income from property. The supplementary page SA109 would need to be completed. If you have an agent submitting your tax returns for you, they can inlcude this along with the rest of the return.

Thank you.