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Posted Sat, 04 May 2024 12:28:45 GMT by Ali Khan
Hi, my situation /resident in UK for 20 years /moved to UAE on 1st June 23 /visited UK for 4 times for a total period of 15 days (worked during those) /employed with multiple employers (inside IR35 contract roles) in the UK ever since (working remotely from UAE) /paid tax at the source by the umbrella companies I understand I will be classed as UK tax resident for tax year 06/04/23 to 05/04/24 so there is a possibility of split year treatment The question is, can I claim /split year treatment so I am non UK tax resident for the period I have not been in the UK and resident in UAE ? /refund of all the taxes I paid through PAYE while I was not resident in the UK? (this will probably amount to ~£15k I have paid in taxes) ? Thanks
Posted Mon, 13 May 2024 13:11:22 GMT by HMRC Admin 32
Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

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