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Posted Mon, 07 Aug 2023 17:21:43 GMT by S R
Hi, I've just returned to the UK after living in the US for 17 years and need to file a split year return for 2022 - 2023. I have a couple of questions I'd appreciate feedback on, please: - Is this foreign income declared from date earned or date paid? I ask as salary earned before I left the US was paid into my US bank after I returned to the UK - Do I claim foreign tax credit relief for Federal and State tax or for Federal tax only? - On the residence form, am I Cases 4 and 6 as I started to have a home in the UK only and ceased working full time before returning to the UK? Many thanks.
Posted Fri, 11 Aug 2023 09:53:05 GMT by HMRC Admin 25
Hi S R,
Whether the income is taxable in the UK or not depends on the double taxation treaty.
Please refer to:
Exchange rates from HMRC in CSV and XML format
If liable in the UK, yes you can claim Foreign Tax Credit Relief.
We cannot confirm your residence as this is for you to determine based on the guidance available.

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