Karim Pirmohamed

Thank you.

Hello there, I'm in the process of completing a Self-Assessment form, and need some assistance. Prior to the tax year ending 5 April 2024, I was UK Resident with full employment in the UK. For the tax year ending 5 April 2023 I treated that year as a split-year. Having moved to Switzerland (so DTA is in place) I met all the residence tests to show that I do not need to pay an UK tax on my foreign income (I'm full time employed in Switzerland and live here full-time). I do however, visit the UK and in 2023-24 I did work on 9 days (throughout the year so odd days here and there) which were considered not-incidental (i.e. they were substantive). This was all with the agreement of my Swiss based employer and paid through the Swiss Employers Payroll. But my physical location was in the UK. Do I need to complete a the Form HS304 and try to calculate what the amount of income would be for those 9 days. As there was no UK Tax paid, I'm not completing the form to claim back any taxes and it makes no difference to the amount of tax that I either need to pay in the UK or that is owed to me (as a result of over payment of taxes on other income that is subject to UK income tax). I can understand why this form would need to be completed if my employer was UK based, but they are not. My employer is fully based in Switzerland and the work I did (in those 9 days) was part of my normal work that I could carry out in any part of the world. Happy to complete the HS304 form but I'll have to do a manual calculation of what 9 work days amounts to in Switzerland, convert from CHF to GBP, enter into the form (without any taxes being shown as no UK Tax was paid) and then say I'm exempt from this as a result of the Double Tax Agreement, which I'm not sure is relevant for this anyway. As a reminder I'm a non-UK Tax Resident meeting all the tests (to show that) and the income that had been earned was part of my full time work with my Swiss employer and paid through in the normal way through the employers Payroll in Switzerland. Many thanks for your help 

Name removed admin .

Dear community, I left the UK on 27th July 2022, with my UK contract terminating on 31 July 2022. I moved to Switzerland where a new contract (but with the same parent company) started on 1 August 2022. In February 2023 I received a bonus which was for the performance period 1 January 2022 to 31 December 2022. It was paid through the Swiss Payroll and Swiss taxes were withheld on the full amount of bonus received. No deductions were made on the UK Payroll as I was no longer and employee of the UK company at that time. Even though I'm working for the same parent company, my employment contract is with a different legal entity and my bonus was paid under the terms and conditions of my new employment contract. My question is, do I incur a tax liability on a portion of that bonus i.e. from 1 January 2022 to 27 July 2022, or as I've paid the full Swiss taxes on the full bonus under a new employment contract, through an official Swiss Payroll that I therefore don't need to declare anything else on my UK Tax Self Assessment which I know I still have to complete for other reasons. Many thanks for your help N