Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 06 Apr 2023 12:44:57 GMT by Maw Maw
I am completing my self-assessment for 2022-23. I worked overseas between 2016 and July 2022. I returned to the UK in late July and took up full time work in September. I worked overseas until I left Thailand in July. I calculated that I spent 250 days in the UK throughout the tax year. I earned the equivalent of £25,650.78 in my job in Thailand between April and July 2022. I was employed full time. This was paid in THB and I was taxed in Thailand. I have earned £31,706.57 from my UK employer since returning. I also do some consultancy work (which is why I complete a self-assessment return). I earned £1,009.00 from this with £85.36 spent on expenses. Am I right in thinking I can't complete a tax return online (i.e. I have to do it by hand)? Am I also right in thinking I would qualify for Split Year Treatment? Would I be taxed again on my earnings from Thailand?
Posted Mon, 17 Apr 2023 09:37:54 GMT by HMRC Admin 19

To submit a tax return online, that includes the residence section, you will need to purchase third party commercial software. You can find a list of suppliers of this software here:

Self Assessment commercial software suppliers

To determine if split year treatment applies to you, you would need to read the guidance here:

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

You will then need to apply the statutory residence tests here:

RDR3: Statutory Residence Test (SRT) notes

If split year treatment applies, then this should be declared on a Self Assessment tax return, either in paper format or using the third party software to submit the return electronically.

Thank you.

You must be signed in to post in this forum.