DaveCr

Hi there Thanks for the reply. I have followed HMRC guidance to the letter in RDRM11000 onwards and determined that I fully meet the 3rd Automatic Overseas Test for 23/24 so am non-resident. I've also had it checked by my accountant. Regards Dave

Feedback .

Hi all I'm new to the forum so hope you can help me. I deployed to my role overseas in the 3rd week of April 2023; it is a full-time role likely to last for several years, although there is some doubt about the project at the moment and it may be the case that we are repatriated back to the UK at the end of 2024. Hence this question. We were told initially that we qualified for Split Year Rules but for those of us who joined in April, I think that we satisfy the requirements for the 3rd Automatic Overseas test so we don't need to use Split Year Rules (any UK based income will be taxed anyway). I can meet the 3rd Automatic Overseas Test because the gap in overseas employment was (well) less than 31 days within 23/24 and have done the assessment and calculations for the 3rd Automatic Overseas Test in RDRM11140 and fully meet the requirements for 23/24 (sufficient hours test, gap in overseas working, total number of days in the UK and number of days working in the UK). My colleague who joined in May does not meet this because there was more than 31 days after the tax years started before he deployed overseas. It is important because if the project comes to an end in 2024, I can then use Case 6 Split Year Rules for returning to the UK in tax year 24/25. Is this correct and the 3rd Automatic Overseas Test is applicable. Regards Dave