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  • RE: Split year treatment

    Hi, I have a question regarding the guidance below: RDRM12060 - Residence: The SRT: Split year treatment: Case 1: Overseas work criteria An individual will satisfy the overseas work criteria if they: - work full-time overseas during a relevant period - have no significant break from overseas work during that period My question is - what is a significant break from overseas work? I work full time overseas but did not begin for 60 days from the day I left the UK. I have also had a gap in work since being overseas of 28 days. However, as well as being in full-time employment overseas I am also self-employed in my new country of residence, so do the breaks from work apply to the self-employed? Thanks, 
  • RE: Remote UK work from Overseas as a Sole Trader

    Thank you for your reply. I believe I do qualify for split year treatment. I spent more than 91 days in the UK in the UK half of my split year, so I assume I DO NOT meet the Third Automatic Overseas Test - is that correct? Many thanks,
  • RE: Split year treatment

    Hi, I have been a UK resident every year since birth. I left the UK in September 2021 and became a tax resident of another country. I did not visit or work in the UK during the tax year 2021-22 and will also not return to the UK during the following tax year. I do not have a home in the UK and I work full-time overseas. I believe I qualify for split-year treatment. Please can you advise which boxes I need to fill in the SA109? Thank you, Frank
  • Remote UK work from Overseas as a Sole Trader

    I moved to Australia and am now an Australian tax resident. Before moving to Australia I was a sole trader in the UK. I continue to do self employed work remotely for UK clients by remotely accessing their UK systems from Australia. My invoices are paid into a UK bank account. I realise I need to declare this work on my Australian tax return, but do I still need to declare it on a UK tax return as well? Or do I consider my UK sole trader business ceased the day I moved to Australia?