jpy

Hi! I'm hoping for some clarification given my situation. I am a British citizen currently living outside the UK and have been for the past 5+ years. I will be moving back to the UK later this year, and will be renewing my work with my current employer on a contractor basis moving forwards. I intend to consult a tax professional nearer the time to my move, but in the meantime I've just been reading and trying to educate myself, if anything to have a more fruitful conversation later. 1. Split tax year: I believe I am eligible to split the 24/25 tax year on Case 4 - I am moving to the UK with it being my only home. Is it correct I am only required to pay UK tax on any income earned after the date I arrive? I spent 42 (non-working) total days in the UK during the 23/24 tax period. 2. USD salary: I will convert to a contractor agreement and invoice in USD, likely paid into a USD account. When processing my tax return, is it correct that I may choose from one of the published foreign exchange rates (monthly, spot, or year average), notably whichever one gives the best rate? Must I then consistently use this same method in all future tax returns? Alternatively, if paid into a GBP account, must/can I use the rate given by the bank at the time of conversion, or must it be from one of the aforementioned rates? 3. Overseas banking: I was forced to close my UK bank account due to policy changes at Barclays several years ago, and as a result I had to move all my funds overseas. Is it correct I do not need to pay any UK tax for transferring these funds back to the UK? I understand I will be required to pay UK tax on any interest accrued thereafter. 4. Expenses tax relief: Whilst under a contractor agreement with my overseas employer, which has no presence in the UK, is it correct I will be able to claim against work related costs -- electricity during work hours, desk and laptop used exclusively for work, etc? Thank you in advance.