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Posted Mon, 29 Jan 2024 11:59:08 GMT by
I was resident in the UK in 22/23 but left part way through the year to work abroad. For most of the year I was an employee, working from home for a foreign company and paying UK tax through PAYE. I was then self employed for a few months, again working from home in the UK but also for a foreign company. And then I left the UK permanently in the last quarter to live and work overseas as an employee. I was expecting to be able to advise HMRC of this including the relevant dates in my self assessment return, so that I would only be liable to pay tax on the self employment income earned whilst still in the UK. I now pay income tax on my foreign employment income (in a country with a double taxation agreement with the UK). However, it seems there is no option to apply the split tax year treatment in the SAR and so I am being treated as resident in the UK for the entire year - is that correct? So I have selected "yes" to the foreign income question and declared my foreign employment income and tax paid in that section. I have also declared my self employment income - is it correct to answer "yes" to the question about whether my business was carried on abroad, as I was working for overseas companies as a consultant whilst self employed? is it then also correct to not include the self employment income in the foreign income section, as I have not paid foreign tax on it? And finally, I had to pay relocation expenses to move abroad for my overseas job - this was not paid by my employer. Can I claim tax relief on these expenses, and if so how?
Posted Thu, 01 Feb 2024 08:49:35 GMT by HMRC Admin 5
Hi

As you need the residence section, you cannot file online using HMRC software and will need to buy 3rd party -  Self Assessment commercial software suppliers.
This will then allow you to declare the income in the UK part of the year only. You cannot claim relief for the relocation expenses.

Thank you

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