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  • Self Assessment - do I owe UK tax after leaving the UK when receiving income from company sale

    Hi all I was wondering if anyone could help with understanding whether I need to pay tax to the UK when the company I worked for was sold after I have left the country. I previously worked for a company in the UK but then quit my job and left the UK permanently to move to Jersey in December of 2021 (I will be claiming split year treatment). I received some income when the company was sold in March 2022 (as income from the trustee of the company not as a shareholder) because I had been at the company for 5 years and hadn't left that long ago. It seems like because I had left the UK already, become non-tax resident for the UK through split year treatment, arrived in Jersey and become tax resident for Jersey, that I should not be liable to pay the UK tax on this income. However when I received the payment to my bank account and the payslip early in March 2022, income tax had already been removed at source (by the UK). Could you confirm that I don't owe HMRC tax for this income? If so I am planning to reduce my total tax owed to HMRC by the amount they took off in my 21 to 22 self assessment tax return (I have non-related capital gains tax I owe to offset against it). Many thanks