Split Year Treatment

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?

Hi,

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.