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Posted Sun, 10 Dec 2023 15:44:10 GMT by OSmaje
Hi, I was living in Canada on a 2 year working holiday visa, where I worked in construction, but moved back to the UK on October 1st 2022. Since then I have been employed as a seafarer, working outside of the UK. I believe that I qualify for split year treatment under case 4- Starting to have a home in the UK only. I am unsure how to fill some parts of my return as I am unsure if I need to fill them for the Canadian and UK parts of the year, or just the UK part of the year. So far these parts are: Days worked more than 3hrs overseas- do I include my time at sea after I had moved back to the UK? Do I need to fill in the details of my Canadian employer even though I shouldn't be taxed on this due to split year treatment? Many thanks
Posted Fri, 15 Dec 2023 12:29:45 GMT by HMRC Admin 25
Hi OSmaje,
If split year treatment applies, you would only declare your UK income in your tax return.
If you are also claiming seafarers earnings deductions, you would need to navigate to page 3 of 3, when tailoring your return and tick yes to ""Do you want to claim other tax reliefs and deductions, for example, community investment tax relief, venture capital trust shares, maintenance / alimony payments?"".
Thank you. 

 

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