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Posted Sun, 29 Oct 2023 19:53:23 GMT by
Hello, I have some questions regarding the P85 form and tax residency. I departed from the UK on March 20, 2023, and will be residing in the UAE until April 6, 2024, at which point I will return to the UK. I will not be making any trips back to the UK during this period, and I will not have a home in the UK. While in the UAE, I have two jobs with UK employers and I'm on a UK payroll. The first job commenced before I left the UK and will conclude in December 2023. The second job started while I was in the UAE in May 2023 and will continue after my return on April 6, 2024. For the current tax year, both jobs will be exclusively conducted in the UAE, and therefore, I understand that they do not constitute UK-sourced income. 1) Do I need to continue paying National Insurance for the first 52 weeks after leaving the UK? 2) Since I left the UK on March 20, 2023, will the period between March 20, 2023, and April 5, 2023, be subject to split-year treatment? 3) When completing the online P85 form and responding 'yes' to "Have you started, or do you plan to start a job outside the UK?" It prompts for details about my employer and employment. However, I have two jobs. How do I include details for both of them?
Posted Tue, 31 Oct 2023 14:42:30 GMT by HMRC Admin 17 Response

Hi,
 

You would need to contact the National insurance helpline for advice on this matter. 

Their number from overseas is +44 19 1203 7010 (Open Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays).

You will need to work out if split year treatment applies.  This is something HMRC cannot do for you. 

Please have a look a the guidance on residence at :

RDR3 Statutory Residence Test

and take the residency tests to confirm if split year treatment applies .

In the box "who do you receive this income from", enter that name of the first employer . 

You will then be prompted to add another type of income, click yes and choose employment . 

This will repeat the same questions, to allow you to enter details of a second employment .

Thank you. 

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