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  • RE: Split Year

    WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.
  • Tax Code

    I am currently a non tax resident but I will return to take up employment in the UK from 1 November 2024. My annual salary from new UK job will be 120k but since I will be joining the company on 1 November only 50k of my annual salary will fall in tax year 24/25 which means I should receive full Personal Allowance of 12.75k. However if my UK employer uses my current tax code it will be based on my annual salary giving me reduced PA? Should I ask HMRC to issue a different tax code for the 5 months of this tax year and then revert to normal tax code from 6 April 25?
  • Tax on UK income

    I left UK to work in the Middle East in March 2022. I sent form P85 to HMRC when I left the UK to work abroad. For the tax years 22/23 and 23/24 I was non tax resident as I spent less than 90 days visiting my Family in the UK. For the current tax year 24/25 I am still working in Middle East but my employment here will end in October 24. I will return to UK for 2 weeks and then my new UK based employer has asked me to work for the next 6 months (Nov 24 to April 25) in India training staff etc. So despite change of employers I will be non tax resident in UK in 24/25. My questions are: 1. Can my UK employer pay my first 6 months salary as gross? 2. What do I need to do to obtain the NT tax code given that I have already submitted P85 to HMRC 2 years ago? 3. If I need to submit another P85 form what should be my date of leaving - March 2022 (original overseas employment) or November 2024 (new employment).
  • Split Year

    I have always been UK tax Resident up until 21/22. I always had a family and a home in UK.
    For the tax years 22/23 and 23/24 I have been non Tax Resident since I am now working in the Middle East.
    I am a Non Tax resident in UK so far for the tax year 24/25 however I will be returning to the UK and taking up a full time job in London on 26 October 24.
    My questions are:
    1. Would I qualify for the Split Year Tax Treatment?
    2. Would any of my foreign salary earned between 6 April 24 and 25 October 24 be taxable in the UK based on the time spent in the UK which in the current tax year will be more than 90 days.
    Further I note that HMRC website states that "When you move in or out of the UK, the tax year is usually split into 2 - a non-resident part and a resident part. This means you only pay UK tax on foreign income based on the time you were living here. This is called ‘split-year treatment’". What is meant by "you only pay UK tax on foreign income based on the time you were living here".
    Please clarify. Thanks
  • Tax on foreign income in split year

    I was UK tax residents until tax year 21/22 I have been non tax resident in the UK for the tax years 22/23 and 23/24 by virtue of full time employment in middle east and having spent less than 90 days visiting family in the UK in each of these 2 tax years. I am also at present in working in middle east but planning to return to UK on 26 October 24 to take up a UK employment. 1. Will I qualify for split year treatment for tax year 24/25 if I return to the UK on 26 October 24? 2. If yes than will I have to pay tax on a portion of my overseas earning up to 25 October based on the time spent in the UK in tax year 24/25 eg. If I earned Say £100k overseas up to 25 October will I have to pay tax on £100k x 196days /365days = £54k? 196 being total data spent in the UK in tax Yr 24/25.