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Posted Thu, 10 Nov 2022 18:19:37 GMT by Martinangliss
I return to the UK on 1st August 2021 having been living and working abroad for a couple of years, From 1st August 2021, until 1st April 2022 i was receiving a salary from the Netherlands. Before 1st August 2021 i was living and working in Netherlands and received my salary and paid the appropriate tax there. My work paid shadow payroll for my time living in UK while still working in NL, so i paid UK tax on my NL income and stopped paying NL tax. Do i need to declare the salary i earned prior to returning to the UK under split year rule or do i just declare the salary i received while livin in UK as tax resident.
Posted Tue, 15 Nov 2022 12:30:49 GMT by HMRC Admin 32

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 will help you work out if split year treatment applies. 

Thank you.

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