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I have been working for my UK employer temporarily from Guernsey. I will be returning to the UK permanently in the next two months.
I currently have a 'NT' tax code. Is there a form I can fill out to inform HMRC that I have returned to the UK in order for employer to receive an updated tax code allowing for PAYE income tax deductions?
Thank you for the confirmation.
Many thanks. Does this mean I am not required to complete SA106?
I am filing a self-assessment tax return to claim back UK tax paid since I became resident for tax purposes in Guernsey.
Am I required to fill in form SA106 in addition to SA106 (Residence, Remittance etc) where I detail the amount of UK tax I wish to reclaim under the UK-Guernsey DTA?
SA106 asks about a claim for 'Foreign Tax Credit Relief' and SA109, relief under double taxation because of an agreement awarding residence to another country.
Thank you. I have consulted this and other information on the website and I am progressing this with HMRC.
As a side point, the Double Taxation Digest may be out of date, as it does not include information on the UK-Guernsey Double Tax Treaty that took effect from 1 January 2020.
I have received correspondence from HMRC that I should no longer be paying National Insurance. Despite contacting HMRC by phone several times, no one has followed up to tell me how I (or my employer?) can be removed from NI and receive a refund of contributions made since my date of departure.
Can you please point me in the direction of guidance that may help to address this question?
I am working for my UK employer but have been doing so from Guernsey since late last year due to family reasons.
My income has been taxed in both Guernsey and the UK as I remain in PAYE and haven’t been able to get a response from HMRC on how to change my coding, meaning I’ve been in effect ‘double taxed’.
My question is how do I ensure I can pay the correct amount of tax going forward and obtain a foreign tax credit on money I’ve overpaid to date?
As I have now in Guernsey for more than 183 days in a 12 month period, I’m liable to Guernsey for tax, meaning the repayment/credit should come from HMRC?
Thanks for your help.