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Posted Sun, 09 Jan 2022 14:18:20 GMT by Stephanie Malyon
Hi I'm self-employed. I left the UK for a 2 month contract in Feb 2020. Covid arrived and the airport where I was closed. As a result I ended up staying abroad for the entire tax year - returning May 21. During that time, 1, my earning were paid into my UK bank account. 2, I claimed the 1x SEIS Covid grant when they were first available as Covid halted my work abroad. I claimed fully expecting to return to the UK during the tax year. During an HMRC webinar I was advised that I would not have to pay tax on my earnings abroad. 1, How do I account for this in my tax return? What do I need to do? 2, How do I then account for the SEIS grant? Many thanks
Posted Tue, 11 Jan 2022 13:14:48 GMT by HMRC Admin 10

You will need to declare the SEISS grants you received in 20/21 but if you were tax resident elsewhere and have declared the income there then you will need to include the SA109 residence page as non UK resident and claim the personal allowances and relief claimed because of other provisions of the relevant Double Taxation Agreement & HS304:

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)



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