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Posted Wed, 07 Sep 2022 18:31:52 GMT by shrlk
Hi HMRC In the following situation: - EU citizen, UK resident - leaves the UK to work full time overseas and has the only home overseas - before leaving the UK the only income was from employment by a UK company - P85 is completed with P45 given by the company after end of employment date - by reading the split year rules the person seems to qualify for it for leavers question: is the split year treatment automatically applied by HMRC after completing the P85 or some sort of application/self assessment is required to request for it explicitly? thank you
Posted Mon, 12 Sep 2022 12:42:40 GMT by HMRC Admin 17

No it is not applied automatically.

As the P85 only covers income in the UK up to the date of leaving.

Split year needs to be applied for using self assessment and the SA109  .

Thank you.
Posted Tue, 13 Sep 2022 09:25:27 GMT by shrlk
Hi HMRC, Regarding the question. By calling HMRC they said there is no need to declare (no need to do anything like completing a self assessment) and pay taxes to UK over the income from overseas employment earned after the UK is left permanently. Even if the UK was left e.g in December and the UK tax year ended the next April. So no need to declare and pay taxes over the overseas income from January to April. Can you also confirm this? I don't understand then when a self assessment, SA109 and a split year claim is required. Can you explain a bit more? Thanks
Posted Tue, 13 Sep 2022 09:30:26 GMT by shrlk
Just to be sure. The only income before leaving UK was from employment by UK company (so not from self employment). P85 was also completed and a taxes refund received from HMRC. Cheers
Posted Wed, 14 Sep 2022 11:12:18 GMT by HMRC Admin 20
Hi shrlk,

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: Contents
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 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only 
will help you work out if split year treatment applies. 

Thank you.


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