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Posted Sat, 14 Oct 2023 18:33:14 GMT by Sam Chernanko
I have a query regarding my 2022-2023 self-assessment tax return. I live in the UK and am a tax resident here. I moved back to the UK from Australia in February 2023 but kept my Australian job (which I still have) and this is paid in Australian dollars into an Australian bank account. I have been getting taxed by the Australian government even though I am not an Australian tax resident since February 2023 (when I returned to the UK). What is the mechanism for claiming back the tax from the Australian government that I have paid when I didn't need to? This appears to be done via my tax return in the UK, through self-assessment form SA106, declare what tax relief I think that I should get and then HMRC do the rest, presumably talking to the Australian government and claiming the tax back on my behalf? I have tried to google this and look at HMRC manuals but it doesn't seem simple.
Posted Wed, 18 Oct 2023 13:00:39 GMT by HMRC Admin 32

The moment you returned to the UK to be resident, you became taxable in the UK on your Australian job and not in Australia. You will need to contact the Australian tax authorities to claim a repayment of the overpaid tax paid there, since February 2023. Unfortunately we cannot advise you how to do this.

As you are taxable on your Australian employment from February 23, you would declare your Australian employment income from February to 5 April 23 in your 2022 to 2023 tax return, SA102 (employment).  

If you’re claiming Foreign Tax Credit Relief on income included elsewhere in your tax return, you should show it on SA106.

Thank you.
Posted Thu, 19 Oct 2023 17:29:06 GMT by Sam Chernanko
Thanks for the reply. Will the SA106 Foreign Tax Relief allow me to offset all of the tax I have paid in Australia against the tax owed in the UK? How does this work - do HMRC actively seek the relief amount from the Australia Tax Office?
Posted Tue, 24 Oct 2023 15:56:58 GMT by HMRC Admin 8
If you have paid tax on the income in Australia and the income is also taxable in the UK, then you may be able to claim up to 100% credit for the tax paid in Australia. This will depend on the type of income.  
Your UK liability is calculated including your overseas income.  If the UK tax payable on the overseas income is equal to or greater than the tax paid overseas, then the credit may be 100% of the tax paid.  
If the UK tax on the overseas income is less than the Overseas tax, you can only claim a credit to cover the UK tax on this income.  
Dividends are treated differently, as only up to treaty rate of the overseas tax paid, can be claimed as a credit:
Double Taxation Relief Manual
Thank you.


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