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Posted Wed, 11 Jan 2023 12:34:19 GMT by David Goldberg
I need to submit a self-assessment for the tax year 2021-2022. After many years in the UK (where I worked and submit a yearly tax returns), I moved out to Israel on 3/10/2021 and since then I have been living and working there. I have no plans to return to the UK. My clients are based in the UK and pay into my UK bank account. I transfer the money to Israel into my Israeli bank account. I pay taxes in Israel. 1. Do I need to submit a split-year report for the time I spent in the UK in the 2021-22 tax year (06/4/2021 - 03/10/2021 a total of 180 days)? 2. Since my business has moved to Israel, do I need to close the account in the UK? Thanks
Posted Mon, 16 Jan 2023 15:45:50 GMT by HMRC Admin 32

You will need to review the guidance here and undertake the tests at RDR3, to determine if split year treatment applies.  

Residence, domicile and the remittance basis: RDR1

If it does, you will need to complete a Self Assessment Tax Return, including page SA109. You will also need to complete the check for Self Assessment at:

Check if you need to send a Self Assessment tax return  

If you no longer meet SA criteria, you should contact the Self Assessment team:


Check if you need to send a Self Assessment tax return

Thank you.

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