daveb58

With regard to the Guidance notes and in particular Section 9.27 which states: Normally, if you want to claim the remittance basis, you’ve to complete a Self Assessment tax return. There are 2 exceptions to this which you will need to consider. The first is explained in paragraph 9.15. The other exception is when the following circumstances apply. You: - are a non-domiciled UK resident for that tax year - have no UK income or gains in the tax year (other than taxed UK income of less than £100) - make no remittances of foreign income and gains during the tax year - have been a non-domiciled UK resident for fewer than 7 of the previous 9 tax years, or are aged under 18 throughout the whole of the tax year - are not required to complete a Self Assessment tax return for any other reason Which all apply to me - Is there any upper limit on the amount of Foreign Income received outside of the UK which is NOT remitted to the UK in that tax year before I have to submit a self assessment return

I am non UK domiciled and have never been UK resident under the sufficient ties tests, however I have a house in the UK which is owned jointly with my wife who lives there full time. I have been employed in SE Asia for the last 10 years, before that I worked full time in Australia, I have never worked in the UK. My current employment in SE Asia is on a rolling "6 weeks on site and 3 weeks off" contract and during the 6 week "on" period my employer provides accommodation at the work site, it is part of my employment contract that I reside in the accommodation provided and any costs are borne by my employer but I do not have a tenancy agreement as such. Over the last 10 years I have spent on average around 230 days per year at this accommodation and less than 90 days per year at my UK home. I will be retiring during tax year 2024/25 and expect to move to the UK around October time 2024, before that date I will continue to receive employment and investment income from non UK sources. I'd like to be able to get confirmation that I can apply for Split Year Treatment under "Case 4: Starting to have a home in the UK only". I'm not sure that my employer sponsored accommodation would be counted as a non UK "home". Please can you clarify