csy1989

Hello, I have moved to live and work abroad. I work for a foreign employer abroad full time and qualify under the third automatic overseas SRT test. I am a tax resident in the foreign country where I am employed and my employemnt income are taxed in that country. In my self assessment for HMRC, I will be completing the SA109 to show that I meet the third automatic overseas non residence test. However, it's not clear to me from the self ssessment notes IF and/or WHERE I am required to report my full time overseas employment income from this foreign employer and foreign tax paid for this employment? Please kindly advise. Thanks

I would like to follow-up with a related topic. My situation is as follows. I took up a full-time role overseas (with a non-UK company) with a contract start date of 26 Feb 2022. I’d been a UK tax resident up until then, my spouse remained in the UK, and I kept my owned home in the UK which my wife occupies. I have 2 questions: - Am I considered non-UK tax resident for 22/23, given I meet the third AOT? - I spent 45 days in the UK during the tax year 22/23. Would I be considered a UK resident for that tax year? I have 3 ties plus a country tie.

Hello – my situation is as follows. I’ll be taking up a full-time role overseas (with a non-UK company) with a contract start date of 26 Feb 2024. I’ve been a UK tax resident up until now, my spouse will remain in the UK for now, and I’ll keep my owned home in the UK for now which my wife will occupy. I have 2 questions: - Would I be considered non-UK tax resident for 24/25, given I would meet the third AOT? - Under the ties test (further down the flowchart), is it 15 days or 45 days I'm allowed to spend in the UK per tax year before I'd be considered a UK resident? I have 3 ties plus a country tie.

Hello, My situation is as follows: I’ll be taking up a full-time role overseas, with a non-UK company, with a contract start date of 26 Feb 2024. I’ll be flying out on 5 Feb 2024 for some holiday. I’ve been a UK tax resident up till now, my spouse will remain in the UK for now, and I’ll keep my owned home in the UK for now which my wife will occupy. I have 3 questions: - Q1: Based on the information provided (above and below), do I meet the criteria for split year treatment in 2023-24 under Case 1? - Q2: If so, is the year split with the UK part 6 Apr 2023 – 25 Feb 2024, and the overseas part 26 Feb – 5 Apr 24? - Q3: What do I need to submit and when, to notify HMRC of the split year treatment? Part 1 – Case 1 criteria - be UK resident for the tax year in question – Yes (2023-24) - be UK resident for the previous tax year (whether or not this was also a split year) – Yes (2022-23) - be non-UK resident in the following tax year, because they meet the third automatic overseas test (refer to RDRM11140) – Yes (2024-25) - satisfy the overseas work criteria during a relevant period: o Work full-time overseas during a relevant period – Yes, see “Part 2” below o Have no significant break from overseas work during that period – Yes, there is no break in employment during the relevant period o Do not work for more than 3 hours in the UK on more than the permitted limit of days during that period – Yes, see “Part 3” below o Spend no more than the permitted limit of days in the UK during that period – Yes, see “Part 3” below References for Part 1: RDRM12040 - Residence: The SRT: Split year treatment: Case 1 Starting full-time work overseas RDRM12060 - Residence: The SRT: Split year treatment: Case 1: Overseas work criteria Part 2 – Sufficient hours overseas Relevant period: 40 days (26 Feb – 5 Apr 2024) Step 1: 0 UK days worked Step 2: 24 overseas days worked (26 Feb – 28 Mar 2024), 8 hours per day, so 192 hours Step 3: 4 non-working days (holiday from 2 – 5 Apr 2024), so reference period is 40 – 4 = 36 Step 4: 36 / 7 = 5 (rounded down) Step 5: 192 / 5 = 38 (rounded down). More than 35, so the sufficient hours overseas test is met References for Part 2: RDRM11150 - Residence: The SRT: Is the work full-time overseas RDRM12080 - Residence: The SRT: Split year treatment Part 3 – UK days within relevant period 1-29 Feb: X = 0 for 0 UK days worked (max = 5), Y = 8 from 29 Mar – 5 Apr 2024 (max = 15). So References for Part 3: RDRM12070 - Residence: The SRT: Split year treatment