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Posted Sun, 07 Jan 2024 12:59:24 GMT by
Hi all. In September 2022 I moved from Ireland to the UK. I was earning a salary from an Irish company up until the end of December 2022. I then started working for myself as self-employed from January 2023. In the April 2022 to April 2023 tax year, I calculated that I spent a total of 154 days in the UK with the longest consecutive amount of days spent in the country totalling to 81 days. I am trying to figure out how best to report this information in the self assessment form. Do I still need to report my total earnings and tax paid with the Irish company that I was working with for during the whole '22 - '23 tax year?
Posted Fri, 12 Jan 2024 11:20:41 GMT by HMRC Admin 20 Response
Hi hajmoore,
If you qualify for split year then you only report any foreign income for the UK part of the year
Residence, Domicile and Remittance Basis Manual 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 - 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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