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  • Should I report income earned abroad after permanently relocating from the UK during tax year

    I lived in the UK from Mar 2023 - Jan 2024 (worked full time, never lived in the UK before then). I permanently relocated out of the UK in January 2024 and terminated my full-time employment. I am now tax resident in Canada. However, I still do contract (self-employed) work for a UK company and get paid directly into my foreign account. I completed form P85 to let HMRC know I have permanently relocated out of the UK. I am now completing a self-assessment tax return for 2023/2024 tax year but am unsure whether or not to report my self-employed (UK contract) income earned after leaving the UK between February and 5th April (end of the tax year). 1. Does this income count as UK income? I answered yes to the "Do you still receive income from the UK?" question on the P85 form. I'd like to know if this was wrong and how to fix it. 2. Should I report the self-employed income (from UK client) earned between 1 February and 5th April 2024 in the self-assessment seeing as I was no longer resident in the UK during this period and would not be for subsequent tax years? Does 'split years' apply here? 3. If no to Q2, do I include this income in the "employment / self-employment income you already paid tax on" sub-category of the foreign income section of the self-assessment? This seems like the best fit but I have not paid tax on this income in Canada; I will only pay taxes upon filing 2024 taxes next year. 3b. How do I make sure I am not double-taxed as I would be reporting this same income next year in my Canada tax filing for 2024. (This is probably a question for CRA, not HMRC) 4. I filled (but have not submitted) the self-assessment with the income included. The summary page indicates amounts I owe as payments on account for 2024/2025. Since I would not be resident in the UK for tax purposes for this tax year, is there a way to avoid making these payments?