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TonyTax, Tax Consultant
Category: Tax
Satisfied Customers: 15915
Experience:  Inc Tax, CGT, Corp Tax, IHT, VAT.
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Hi, I need advice about a split tax year. I have been working

Resolved Question:

I need advice about a split tax year. I have been working abroad for the past 3 years and I am currently NT. My work rotation is 12 weeks work and 21 day in the UK.
I will be leaving my current employer in October and will be back in the UK for the remaining tax year. So will I need to pay any tax for the income I have earned up to October this year whilst working abroad and with a NT code?
Submitted: 3 years ago.
Category: Tax
Expert:  TonyTax replied 3 years ago.


What date did you originally leave the UK to work abroad? Can you tell me how many days that you will have spent in the UK between 6 April 2014 and the date you plan to return to the UK. Will you no longer have a home abroad when you return to the UK? Will you looking to work in the UK before the end of the current tax year on 5 April 2015. Which of the ties labelled C, D, E, F and G at the bottom of the page here will you have before your return to the UK?

Customer: replied 3 years ago.


I first left UK in March 2012.

From 6 April 2014 to 30 October 2014 I will have spent 43 days in the UK.

Yes I will try and find work before the end of the tax year.

My ties is labelled C.

I live and work on site as contractor supplied accommodation.

Any more information don't hesitate to ask.



Expert:  TonyTax replied 3 years ago.

If you have a family tie, do you not have an accommodation tie (D)?

Customer: replied 3 years ago.

yes I missed that one, I stay at my parents house whilst home on RnR

So it will be C and D

Expert:  TonyTax replied 3 years ago.

You say you have a family tie under C but live with your parents under D when in the UK. Does that mean that you have or had a wife or partner or you have children under 18?

Customer: replied 3 years ago.

Yes I have a 4 year old son

Expert:  TonyTax replied 3 years ago.

Leave this with me while I draft my answer. There is quite alot for me to get through so please bear with me.

Expert:  TonyTax replied 3 years ago.

Hi again.

You say you have two ties to the UK. In a full tax year, you could spend up to 90 days in the UK per tax year where you have been non-UK resident for up to three tax years. After that, you can get away with 120 days if you have no more than three ties to the UK. It's always advisable to stay under 91 days in the UK in any one tax year. If you look at Table F on page 60 here, you will see that you are limited to 52 days in the UK between 6 April 2014 and 31 October 2014 on the basis that you are returning to the UK in October 2014.

You should qualify for split year treatment, thereby exempting your foreign earnings from UK tax, under one or more of Cases 4, 5, 6 and 8 which are set out on pages 59 to 69 here. Which one of these will apply will be determined by whether you are working in the UK by 5 April 2015, whether you had a UK home as defined at the start of the 2014/15 tax year and whether the overseas accommodation counted as a home.

If you look at the flowchart here, it will pretty much confirm that you qualify for split year treatment for 2014/15 though it is only a quick guide.

I hope this helps but let me know if you have any further questions.

Customer: replied 3 years ago.


Thank you for all the good information. If I don't work in the UK in the tax year 2014 / 2015 but have returned in October 2014, will not working affect the split year?, because as you know its not easy to find work back home at the moment .


Expert:  TonyTax replied 3 years ago.

It might.

I'll get back to you a little later on that as I have to go out for a short meeting but I will be back this morning.

Expert:  TonyTax replied 3 years ago.
Hi again.

I apologise for the delay in getting back to you.

You will qualify for split year treatment under one or more of Cases 4 to 8 in RDR3 here (page 59). Case 4 does not require you to be working in the UK so you will probably qualify under that. Case 5 requires you to work a certain amount of hours over a 365 day period after you return to the UK. You will probably qualify under Case 6 but not Case 7 or Case 8.

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