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  • RE: 3rd automatic overseas test - remote working

    For split year treatment to apply, I need to qualify as a UK resident. However I am qualified as a resident in other country (having spent more than 185 days in the tax year). In my case can I report as non-resident in UK?
  • 3rd automatic overseas test - remote working

    According to the 3rd automatic overseas test: You’ll be non-UK resident for the tax year if you work full-time overseas over the tax year and: - you spend fewer than 91 days in the UK in the tax year - the number of days on which you work for more than 3 hours in the UK is less than 31 - there is no significant break from your overseas work I have been a UK resident for the last 8 years and working as PAYEE under my own LTD company. I permanantly moved to India in May 2023 and continued to do my UK work remotely and receiving salary and dividends into my UK bank account. 1. Will that be considered as working overseas even though I was working for a UK company and on UK payroll? 2. Do I need to show this PAYEE income and dividends in the self-assessment?