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Posted Thu, 19 Jan 2023 17:18:13 GMT by M R
I lived in the UK all my life. 86 days into the 21/22 tax year I moved abroad to a country covered by the Double Taxation Treaty (and notified HMRC). The vast majority of my income comes from a Sole Trader business operating exclusively in the UK. (the rest, about 5-10%, comes from other businesses operating online, with customers all over the world) I'm preparing my UK Self Assessment and want to know: a) Do I need to declare (and pay tax in the UK) on all the income accrued in the first 86 days or b) Do I need to declare and pay UK tax on all income accrued in the the whole 21/22 tax year or Either of the options above, but I only pay UK tax on the UK-earned portion of the income (i.e. for option (a) just the first 86 days only, or option (b) the whole tax year. I called HMRC but the advisor couldn't assist and passed me on to their technical advisors. Their technical advisor emailed to say they couldn't help; it was down to me to determine my status. I read their info online but I'm still confused, as it's not clear to me. If anyone could help and shed light on my status I'd be much obliged! In short; do I pay the full year of my 21/22 income tax in the UK via my Self Assessment, or only covering the first 86 days of the year (before I moved)? (and then do I only pay tax on the UK-earned income, or on foreign too, bearing in mind that the foreign income all went into UK bank accounts?) Please help!
Posted Mon, 23 Jan 2023 16:34:31 GMT by HMRC Admin 2

We are unable to make a determination on your residency status. This is something you must do for yourself.  

You can review your residence position here:

Guidance note for residence, domicile and the remittance basis: RDR1

You can then undertake the tests here:

RDR3: Statutory Residence Test (SRT) notes

RDRM12000 advises on split year treatment and how it will apply. 

RDRM12000 - Residence: The SRT: Split year treatment: Contents

Thank you.

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