Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 24 Jun 2021 11:06:28 GMT by Mervyn Northam
I have been non-resident for tax purposes for the last 11 years, but was made redundant from my overseas employment during the 2020/21 tax year. I am claiming split year treatment under case 4 since my overseas home ceased to be available following redundancy. Post this date, so in the UK residence part of the split year, I received some elements of deferred bonus that relate to 2017, 2018 and 2019, all years when I was non-resident for tax purposes. Do I now need to pay tax on these payments since they have been received when I am UK resident, or do I not need to pay tax on them since they were for periods when I was non-resident?
Posted Mon, 28 Jun 2021 08:12:00 GMT by HMRC Admin 9

If you are claiming split year then you only report income subject to tax in the UK part of the year. In general terms, income is declared when it is received therefore meaning you would report employment from abroad if it is paid in the UK part of the year despite it being due for an earlier period.

Please see further guidance regarding employment income and residency:

EIM40001 - The scope of the charge to tax on general earnings

RDRM10245 - Residence: Coming to the United Kingdom

Thank you. 

You must be signed in to post in this forum.