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Posted Sat, 02 Dec 2023 12:35:14 GMT by Dalito Smith
Dear Team, I am a British national returning to the UK after 19 years as a EU resident and working in the EU exclusively. I de-registered in Austria, in October 2023 and now I am living with my Parents in the UK as Resident . I don't have a job in the UK but I still work with previous clients. I have applied for a tax code to do a self-assessment on all earnings I need to know what I must ask for, look for and include in order to seek split year treatment for the upcoming tax year . April 2023- April 2024 . Naturally my aim is not to pay tax on my earning while I was not a UK resident. All tips and feedback very welcome. I have more than enough time to get this right and I'd like to start researching now . Regards
Posted Wed, 06 Dec 2023 08:10:02 GMT by HMRC Admin 25
Hi Dalito Smith,
As you will be in receipt of overseas self employment income, you will need to register for Self Assessment if you have not already registered.
Check how to register for Self Assessment
If you have not already registered.
You will also need to review the guidance at RDR3 and take the statutory residence tests.
RDR3 Statutory Residence Test
If you are considered resident in the UK,  you will need to consider whether split year treatment applies.
If it does, you will need to complete a paper tax return (SA100) SA103 (self employment) and SA109 (residence) after 5 April 2024.
Thank you. 
Posted Wed, 06 Dec 2023 09:22:32 GMT by Dalito Smith
You are the best! Thanks a lot. That's a great start. I have already registered for self assessment. And I just called to get the SA103 and the SA109 sent. What remained unclear is -"take the statutory residence tests" To take a test. I'm assuming I won't be taking any actual test, rather unpon filling the forms my status will undergo screening and I'll be assessed by information provided. Or is there, indeed an actual test one needs to take?
Posted Thu, 07 Dec 2023 12:28:38 GMT by HMRC Admin 25
Hi Dalito Smith,
Thank you for the feedback.
No, its not an actual test.
It's  simply online questions that you can answer to determine your residency.
Thank you. 

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