Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 07 Aug 2022 08:23:18 GMT by drKK
Hi I worked in UK till Novemeber 2021 and then moved to Dubai from December 2021 till now. While filing my HMRC tax assessment for THE YEAR 2021, Do I need to disclose my Dubai income and is it taxable with HMRC Or it is exempted from HMRC INCOME TAX? I still work in Dubai till March 2023. Please reply.. Thanks
Posted Mon, 08 Aug 2022 13:12:46 GMT by HMRC Admin 17

An individual, who is resident in the United Kingdom, is liable to be taxed on their world wide income in the United Kingdom. 

If that individual then relocates to another country and becomes resident there, then they would only be taxable in the United Kingdom,

on their worldwide income up to the date they left the United Kingdom .

Thank you.
Posted Mon, 08 Aug 2022 13:42:49 GMT by drKK
Thanks for your reply So as per the rule I was UK resident in the year 2021 as I was in UK for more than180!days, so I will taxed in the amount I earned in Dubai from December 2021 to 5 April 2022.. After that I was not A UK resident so I will my pay tax for the year after April 2022.. Can I do it as split year for the year 2021? Or I have to pay taxes in UK for both 2021 and 2022? Or only tax for December 2021 to 5 April 2022? Thanks
Posted Tue, 09 Aug 2022 09:44:36 GMT by HMRC Admin 17

Under the Statutory Residence Test (SRT), an individual is either UK resident or non-UK resident for a full tax year, and at all times in that tax year. 

However, if during a year the individual starts to live or work abroad, or comes from abroad to live or work in the UK, the tax year

will be split into 2 parts, if their circumstances meet specific criteria:

a UK part for which they will be charged to UK tax as a UK resident and an overseas part for which, for most purposes,

the individual will be charged to UK tax as a non-UK resident. 

The guidance at RDRM12010 onwards and RDR1 will provide you with more information .

Thank you.
Posted Tue, 09 Aug 2022 15:06:06 GMT by drKK
Thanks for your reply.. I am completely lost and I have been through those pages which you asked me to read.. Please clarify if I will be still paying uk tax even after April 2022, while I am working full time in dubai.. Will I be paying uk tax for the year April 2022 to April 2023 while I am working full time in dubai, and not working in UK.. Thanks
Posted Wed, 10 Aug 2022 08:02:33 GMT by HMRC Admin 17

If you ceased to be resident in the UK before 5 April 2022, then you would be not be liable to UK tax on your Dubai earnings after that date,

as it is a new tax year, unless you return to the UK and exceed the number of days that your ties to the UK permit.

Thank you.

You must be signed in to post in this forum.