Hi HMRC Admin, Thank you for your reply.
So you are saying I indeed have to send a self assessment tax return due to moving to the UK halfway through the tax year? Because I called HMRC last week to ask the same question and they advised I don't have to send a self assessment (although I'm on the fence on that and I expect a call back from the technical department).
How can I take these "only home test" and "sufficient ties test"?
- I lived in Germany from 01 August 2015 up until and including 31 August 2022.
- My UK visa is valid from 04 August 2022, I entered the UK on that date in order to find a home to rent.
- My rent start date is, and I pay council tax from 19 August 2022, however, we didn't collect the keys until 24 August
- I officially deregistered with the German city council and the German tax and social insurance authorities per 31 August 2022
- My rental agreement in Germany ended 31 October 2022, however, I handed in the keys on 19 September 2022
I was in the UK from 04-12 August (home searching), from 23-31 August (key collection and moving in), and from 20 September onwards (final move) . I have been abroad for holidays and family visits since then (17-28 December and 10-19 March).
If I count from 04 August, I was in the UK (including travel days) for 193 days in the 2022/23 tax year, but I'm not sure if I have to count from 04 August, 23 August or 20 September?
I moved to the UK from Germany per 01 September. My only income is from wages on which I paid tax through PAYE (Tax Code 1257L wk1mth1). From April - August 2022, I was an employee and paid income tax in Germany. So I have 5 months of employment in Germany, and 7 months of employment in England. Do I have to send a self assessment tax return?
If I do the online questionaire "Check if you need to send a Self Assessment tax return ", question 6 is the only one mentioning foreign income, but the question "Do you need to pay tax on any of the following? --> Income from outside the UK" would make me answer "No", because this income is already taxed in Germany, so I believe I should not be paying tax on that here.
This made me believe I didn't need to send an SA, but now I'm not so sure. Because I thought a self assessment was unnecessary, I also claimed WFH tax relief online, which I now think may complicate my situation.