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Posted Mon, 03 Oct 2022 13:02:45 GMT by albr13
Do I need to provide a new certificate of tax residency for each year I am not resident in UK? For example, I was tax resident in Australia not UK for 2020-21 and provided a certificate. I am now non-resident for tax year 2021-22, in my case a split year until 11th March when I moved back to the UK. Do I need to provide an Australian Certificate of Tax residency for the 2021-22 year? Thank you
Posted Wed, 05 Oct 2022 08:18:57 GMT by HMRC Admin 17

There is no need to supply the certificate but you will need to apply for split year treatment as this is not given automatically -
If you qualify for split year then you only report any foreign income for the UK part of the year :

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 at RDRM12150 at will help you work out if split year treatment applies .

Thank you.



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