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Posted Mon, 05 Aug 2024 13:14:43 GMT by Lou123
Hello, I have received a letter titled "Notice to complete a Self Assessment tax return" for the 2023-2024 tax year. As I have never done this before, I would greatly appreciate some guidance regarding my situation below. I work in academia and work around the academic year, which does not match the April-April tax year in the UK. In the 2023-2024 tax year I changed countries as a result of my professional career. Specifically, in August 2023, I left my teaching position at a British university and moved to an Irish university in September 2023, which is the start of the academic year. I have lived and worked in Ireland since September 2023 up to now. My questions are: (1) could I please confirm with HMRC that I indeed need to do a self-assessment tax return? (2) from what I have seen online, I must first see if I am a resident or non-resident in the UK. This is my situation: I lived and worked in the UK from April 2023-August 2024 (5 months), but I secured a new teaching position in Ireland so I started to live and work in Dublin from the end of August 2023/beginning of September until today. Although I have occasionally come back to the UK for a weekend or the holidays since August 2023, I have not spent more than 183 days (6 months) in the UK during the period of April 2023-April 2024 (see: https://www.gov.uk/tax-foreign-income/residence). May I please seek clarification and support on the above. Many thanks in advance.
Posted Thu, 08 Aug 2024 05:45:38 GMT by HMRC Admin 25 Response
Hi Lou123,
HMRC cannot advise you on your residence as this is for you to determine based on the guidance available.
RDR3 Statutory Residence Test
You can check if you need to complete a tax return here:
Self Assessment tax returns
Thank you. 

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