Made a mistake regarding residency, how to report it?

Hi, I signed a contract with a foreign employer in 2020. Before I could start, lockdown happened, so I remained in the UK and worked remotely. Because of COVID, I couldn't travel over until 2021. I believe I was resident for 2020-21 as though I'd signed the contract which required me to move abroad, I couldn't leave the UK. So I did a self-assessment form and reported my foreign income. In 2021-22 I was in the UK for 170 days before I could leave. It was a condition of my moving that I needed to be vaccinated first. I thought I should apply for split year consideration - however I am unsure if any days can be discounted due to COVID restrictions? And for that matter, would that affect my residency status in 2020?

Hi snaximander85,

You would need to send this information in to HMRC in writing and include SA109 if you feel your residence is incorrect on your tax returns.

Write to HMRC at this address for all Income Tax queries except complaints.
You do not need to include a street name, city name or PO box when writing to this address.

Pay As You Earn and Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom

Thank you.