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Posted Wed, 19 Jul 2023 21:30:39 GMT by
Hi, I am a British citizen and a permanent, full-time employee at a UK organisation. I left to work for a US organisation from 1st Sept. 2022 with leave from my current employer. I have worked in the US for full-time until 30 June, 2023 and have returned to UK now. I started working with my UK employer from 1st July 2023. During the 2022-23 tax year, I have paid UK tax for the months between April and August, 2022. During my overseas work between Sept. 2022 and June 2023, I was exempted from US Federal Tax due to UK-US Tax Treaty, but had to pay the State Tax. My question is, do I qualify for the 'split year treatment' for overseas work during tax year 2022-23. If yes, what do I need to do next. I would really appreciate any suggestions.
Posted Thu, 27 Jul 2023 06:05:56 GMT by HMRC Admin 25 Response
Hi ts531,
I regret that we cannot confirm if split year treatment applies to your situation.  
This is something you will need to work out for yourself.  
You will need to apply the residence tests to your situation, to work out if your are resident.  
You can them work out if split year treatment applies.
If it does, you will need to claim the split year treatment on a Self Assessment Tax return.
The tests can be found here:
RDR3 Statutory Residence Test
You can register for Self Assessment here:
Register for Self Assessment
Thank you. 

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