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Posted Sun, 27 Nov 2022 09:37:00 GMT by HelpPlease
Hi - I’m a British national. IT contractor. - I started an assignment with a UK employer in January 2021 (Working From Home 100% remote role). The role was inside IR35 so I used an umbrella company for PAYE payroll services. - In Feb 2021 I moved to the UAE for medical reasons for my son. I continued to work remotely from the UAE, but with everything else still the same (i.e paid normally, into my UK bank account, taxes deducted at source normally). I have not returned to the UK since - but will in the next year or so. - I also have my own ltd company but did not trade during this period as I was operating via the Umbrella PAYE. - I have a property in the UK which I let out one month after leaving the UK - I am about to complete a self assessment for tax year 2021-22. From reading online, I assumed I may be eligible for a tax rebate. My accountant is unclear whether I am eligible for tax relief as he feels its a bit of a grey area. - I have noticed on this forum some folks who have had similar circumstances and have completed a P85 at time of moving, and received an NT tax code. Questions: 1. Is this a grey area or is it pretty clear cut as I am non-resident due to spending zero days in the UK for the tax year? 2. Can you advise what action I should take at this stage please? Can I apply for HRMC to assess and advise? 3. If we decided to complete a P85 - would that be assessed by HMRC or would I automatically be given the rebate and then investigated later? 4. If investigated later and HMRC position changes, would I simply need to repay the tax or would I be liable for penalties? Many thanks.
Posted Tue, 29 Nov 2022 11:52:57 GMT by HMRC Admin 17

Hi,
 
You would need to submit a formal claim for relief under the double taxation rules or submit form HS304 wuith your tax return
in order for relief to be given.

Form P85 is not applicable .

Thank you.

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