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Posted Mon, 02 Dec 2024 12:54:38 GMT by Kelsey T
Hello -- I moved to the UK (Northern Ireland specifically) from Canada in April on a Youth Mobility Visa. I started a film/TV job in July in NI and am self-employed. I will be filing 2024 taxes for Canada since I worked up until I left in April, and am applying for non-residency as of the date I left. I've been saving a certain amount from each NI pay check, and noticed I have a NT tax code on my UK payslips. I know Canada and the UK have a tax treaty, so will I only need to file for when I started my job in July in the UK? Do I have any special taxes to pay? Thanks so much
Posted Fri, 06 Dec 2024 12:00:23 GMT by HMRC Admin 19 Response
Hi,
If you qualify for split year, then you only report any foreign income for the UK part of the year. You can see guidance here:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
If you do not qualify, then you will need to report all your foreign income to the UK. You can see guidance here:
Tax on foreign income
The guidance below will help you work out if split year treatment applies:
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Thank you.

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