Leaving UK again after having returned in current tax year

Hi there, I returned to the UK on 7th April 2023 after having been non-resident and working abroad for the whole of the previous tax year. I only have one link to the UK which is a place to stay with my parents. I understand that I would remain non-resident for UK tax if I leave the UK again within 120 days. I would like to know my status if I stay longer than 120 days and then move abroad again if I get another job abroad. Would I need to again write to HMRC requesting split year treatment or is that not required. I have not worked in the UK since returning. Thanks

Having researched this a bit further I understand that I actually have a second tie (91 days in either of the previous two tax years). I am therefore UK resident for tax as of now. My questions would then be: 1. If I move to Dubai for work would I need to fill out a P85 again? 2. Would my salary income in Dubai be subject to UK tax in the 2023-24 tax year? Looking for forward to a quick response :-) Many thanks

Hi Admins, Please could I get a reply. Thank you.

Hi soton123,

Please refer to RDR3 Statutory Residence Test

Thank you.

Hi Admin 20, According to the SRT I may have two ties - accomodation tie and 90 day tie. The 90 day rule states there is a tie if 90 days were spent in the UK in either or both of the previous 2 years. Tax year 2021-22 was a split year for me but I had spent more than 90 days when I moved abroad. Would this still count as 90 days? I only spent 15 days in the UK for tax year 22-23. Thanks

Hi soton123,

If you leave the UK, you would need to review the residence tests again, to determine if split year treatment applies.  
If it doesn't then the overseas income earned when you are not resident, would not be taxable in the UK.  
If you were considered resident for the full tax year and split year treatment does not apply, you would need to declare your overseas income and tax deducted on a self assessment tax return.
If you move overseas, you will need to complete P85 if you lived and worked in the UK  and have left the UK and may not be coming back or you’re going to work abroad full-time for at least 1 full tax year and you have not been asked to complete a self assessment tax return in the tax year you leave the UK.
Get your Income Tax right if you're leaving the UK

Thank you.

 

Hi,

It would appear that you are returning to the UK in 2023 to 2024. As you were not resident in any of 3 tax years the UK before 2023 to 2024, you need to consider the sufficient ties. The instructions for 90 tie, states:

"The individual will have a 90 day tie for the tax year if they have spent more than 90 days in the UK in either or both of the previous 2 tax years immediately before the year under consideration".  

You advise that you spend more than 90 days in the UK in 2021 to 2022. This would suggest that you meet the criteria for a 90 day ties. 

RDRM11570 - Residence: The SRT: 90 day tie

You may also need to consider the country tie, if you were resident in the UK in one or more of the 3 tax years before 2023 to 2024.

RDRM11580 - Residence: The SRT: Country tie

Thank you.

Hi Admin 32, Thank you for the additional details. I don't meet the country tie but do meet the 90 days and accommodation tie (parents home), and since I've been in the UK more than 120 days this year I believe it makes me UK tax resident even if I move abroad for this year. Thanks for your help.