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  • Departing UK (P85 and/or Self Assessment Tax Return)

    I am leaving the UK to work overseas in Singapore from October 2022. I normally submit a self assessment tax return at the end of each tax year in the UK. When I leave the UK should I: 1) Immediately submit a P85 form to inform HMRC about my departure from the UK, or 2) Wait until I submit the self assessment tax return for the 2022/23 tax year (when I am able to do so after 6th April 2023) to inform HMRC about my departure, or 3) Submit both the P85 form and my self assessment tax return for the 2022/23 tax year.
  • Split Year Treatment (Case's 8 & 3)

    My friend is a UK non-domicile that moved from Singapore to the UK in October 2021 (during the 2021/22 tax year) and is permanently leaving the UK (to move back to Singapore) in October 2022 (during the 2022/23 tax year). She met the second automatic UK test in both her arrival and departure tax years so I understand that she would be classed as a tax resident in the UK for both the 2021/22 and 2022/23 tax years. I am trying to understand if my friend can benefit from split-year treatment under Case 8 (i.e. “Starting to have a home in the UK”) in her arrival year and/or Case 3 (i.e. “Ceasing to have a home in the UK”) in her departure year. For my friend to qualify for Case 8 (and therefore split her arrival year) I understand that she needs to: (1) be UK resident in the tax year - she meets the second automatic UK test for the tax year and is therefore a resident in the UK (2) be non-UK resident for the previous tax year - she meets this requirement (3) be UK resident for the following tax year (this must not be a split year) - she would not meet this requirement if Case 3 applies (see below) (4) have no home in the UK at the beginning of the tax year but start to have a UK home at some point during the tax year and continue to have a UK home for the rest of the tax year and all the following tax year - she would not meet this requirement if Case 3 applies (see below) (5) not have sufficient UK ties to make them UK resident in the period from the 6 April to the point they start to have a UK home - she meets this requirement For my friend to qualify for Case 3 (and therefore split her departure year) I understand that she needs to: (1) be UK resident in the tax year - she meets the second automatic UK test for the tax year and is therefore a resident in the UK (2) be UK resident for the previous tax year (whether or not it was a split year) - she met the second automatic UK test for the previous tax year (i.e. 2021/22) (see above) (3) be non-UK resident for the tax year following the split year - she will ensure that she remains a non resident in the UK for the entirety of the subsequent tax year (i.e. 2023/24) (4) have one or more homes in the UK at the start of the tax year and at some point in the year cease to have any home in the UK for the rest of the tax year - she will no longer have a home in the UK once she departs from the UK in October 2022 It seems that splitting her departure year under Case 3 would mean that she no longer meets requirement’s (3) or (4) to split her arrival year under Case 8. In this case would Case 3 effectively “take priority” over Case 8 or would Case 8 “take priority” over Case 3?
  • Earning Savings Interest Whilst Overseas

    I will be leaving the UK this tax year to work full-time overseas in Singapore. I will become a non resident in the UK for the overseas part of this tax year (due to split year treatment) and each subsequent tax year that I remain overseas. Whilst living overseas as a non resident (in both this tax year and subsequent tax years) I will retain savings in a bank account in the UK which will earn untaxed interest. I have two questions: 1. Will I need to complete a self assessment tax return for this tax year (i.e. 2022/23) and each subsequent tax year that I am a non resident and earn untaxed interest on my savings in the UK? 2. Does the amount of interest earned determine whether or not I need to complete a self assessment tax return? 3. Will I need to claim my personal allowance via form R43 for this tax year (i.e. 2022/23) and each subsequent tax year that I remain overseas or can I claim my personal allowance via the self assessment tax return instead?