Check for self assessment - "Do you need to pay tax on Income from outside the UK?"

I tried to call a previous HMRC technician number about the following query, but the number no longer works, so I will try ask here instead. Any help appreciated. My situation: - UK citizen employed in Germany Jun 2022 - Jun 2024 48,000 EUR/year gross - employe in UK before Jun 2022, then moving back to UK in Jun 2024. - resident in Germany and also resident in UK for 2022 - 2023 according to HMRC sufficient ties test - No foreign property, assests, other earnings, savings - UK savings < 1000 GBP/year - With reference to the HMRC Digest of Double Taxation Treaties, I do not pay double tax on my German earnings (please correct me if wrong) - My German income is taxed more than it would be if taxed in the UK (i.e. German income is taxed more than 20 %) Question: As I do not need to pay tax on income from outside the UK (according to Digest of Double Taxation Treaties and "my situation" above), should I still complete a self assessment to formally declare all earnings, to e.g. prevent a headache if/when I transfer money from Germany to the UK? Many thanks

Hi dbphillips,
You would need to confirm your residence position for the tax year 2022 to 2023 and 2023 to 2024.
The residency tool will help you determine your tax residence.
Tax on foreign income
If you are tax resident for the full tax year, then you need to declare your German employmnet income and tax deducted.
You can claim a foreign tax credit of up to 100% of the foreign tax paid.
If you are not resident for the whole tax year, you only need to declare your UK earnings from the start of the tax year.
In either case, you will need to complete a Self Assessment tax return, to declare that you are not resident, or split year treatment.
Guidance on split year treatment and statutory residence tests, can be found at:
RDR3 Statutory Residence Test
Thank you. 

Thank you for the reply. As according to the residence tests I am a UK resident for the entire tax year 2022 - 2023, I have completed my self assesment online - including the foreign section. You say I need to do a SA tax return to declare split year treatment, so does my completion of SA online - including foreign section - count as an implicit declaration of split year treatment? Or do I need to declare split year treatment in e.g. SA106 and/or SA109? If I do need to complete SA106/SA109, can I submit those - and a cover letter - in paper format alongside my post SA submission for 2023-2024? Many thanks

Hi dbphillips,
The only way to declare split year treatment is by completing the supplementary section SA109,.
To declare split year treatment on a paper tax return, the  SA109 should be submitted along with the rest of the paper tax return.
If you are in a position to submit a tax return online, you will need to buy a commercial tax return that has a SA109 built in to it (HMRC online version does not) and send that tax return, using your goverment gateway user ID and password.
There is a list of commerical suppliers of tax returns here:
Self Assessment commercial software suppliers
Please note that the tax return must be submitted as a whole either on paper or online.
Thank you.