Skip to main content

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

Posted Mon, 17 Jan 2022 16:14:25 GMT by Rosa Holmes
Hello I'm a UK resident and have been self-employed for 2 years. For the 20/21 tax year which I am about to complete, I believe I qualify for Split Year Treatment, because I left the UK in August 2020 to work abroad full time and travel. My clients are stil UK companies. For the following tax year, 21/22 I will meet the third condition of the AOT for non-resident UK status by working abroad full-time, and being in the UK for less than 91 days. Could you tell me if I'm correct that split year will apply to me, and how to I put this on my tax return due soon? Am I correct in saying that in my tax return I will only declare my income and expenses up until my date of departure from the UK? Many thanks for any advice or info.
Posted Tue, 18 Jan 2022 10:55:49 GMT by HMRC Admin 17

Hi,
 
If you are resident in the UK for the year of departure and you meet the conditions of one of the split year cases, then you will qualify for split year.

This means you will only declare your income from the UK up until the point you have left. 

Thank you.
Posted Tue, 18 Jan 2022 12:05:13 GMT by Rosa Holmes
Thank you very much Admin 17. And even though I was working abroad full time (over 35+ hours per week, and did not return to the UK within the tax year) the work was for UK clients - is this ok under the 'working abroad full time' definition? Again, thank you.
Posted Wed, 19 Jan 2022 14:06:56 GMT by HMRC Admin 2
Hi,

Yes, as it depends on where you are working and not where your clients are based.

Thank you.

You must be signed in to post in this forum.