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Posted Mon, 22 Apr 2024 19:22:26 GMT by Ashley Marcinek
I lived and in the UK for 5 years from July 2018 - June 2023. After June 7, 2023 I relocated back to Canada (my home country) permanently with my partner. I'm having a company file my UK taxes for the most recent tax year (April 6, 2023 - April 5t, 2024) but I'm unsure whether I need to declare my income for JUST the period of April 6 - June 7, 2023, or if I need to declare my income for the entire year even after I left the UK? In the last tax year I only I was only physically in the UK for 53 days, and I worked less than 28 days between April 6, 2023 - June 7, 2023. I made over £1000. I have no ties remaining in the UK as I do not own property, I do not have immediate family in the UK, and I'm self-employed in Canada. Previous employers started a pension for me but I won't have access to for 30+ years. My question is, am I considered a "non-resident" for 2023 - 24 and if I need to file a self-assessment? If I do need to file a self-asessement, do I declare the income I made when I lived in the UK only or do I need to declare my income for the entire tax year? If I'm considered a "Split Tax Year", I have the same question. Do I need to declare my income for the entire year (even the portion after I left the UK indefinitely or just the portion of time I was living in the UK?
Posted Mon, 29 Apr 2024 15:39:17 GMT by HMRC Admin 19

HMRC cannot advise you on your residence as this is for you to determine based on guidance available. If you qualify for split year, then you only report any foreign income for the UK part of the year. You can see guidance here:

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. You can see guidance here:

Tax on foreign income

The following guidance will help you work out if split year treatment applies:

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only 

Thank you.


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