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Sam
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Category: Tax
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If I worked overseas in Sept/Oct 2014 whilst between jobs in

Resolved Question:

If I worked overseas in Sept/Oct 2014 whilst between jobs in the UK and earnt ~30,000 GBP equiv. Do I need to declare this in the UK? Please note I was taxed as a non-resident in my home country.
Submitted: 2 years ago.
Category: Tax
Expert:  Sam replied 2 years ago.
Hi
Thanks for your question
Can you advise whether you were in the UK between 5th April 2014 to the date you rook this overseas work, and since coming back into the UK, that you will remain living in the UK beyond 06/04/2015
And when you came to the UK originally to settle, and how long you plan to remain in the UK settled
Thanks
Sam
Customer: replied 2 years ago.

Hi Sam

Thanks for your reply/question. I was employed in the NHS from 7/8/13 to 26/9/14 (extended 1 year contract). I then went back to New Zealand to work from 1/10/14 to 10/10/14 (locum job), returning to the UK where I started work for another NHS trust from 1/11/14 (on a 1 year contract). I have a spouse visa for 2 1/2 years from May 2013, however I may extend this visa.

Please let me know if you require any more information.

Regards

Todd

Expert:  Sam replied 2 years ago.
Hi Todd
Thanks for your response and the additional information,
Based on the information you have provided, then there might be scope to exempt you from this overseas income, only if you did not being this money into the UK or spend any of it within the UK.
If this is not the case, then you will be deemed liable to tax on your worldwide income with the UK tax authorities (HMRC) and liable to UK tax on it. However if you suffered New Zealand tax on it, then you can claim credit for this (and HMRC will allow the equivalent of the UK tax position so you do not suffer tax twice on the same income, under the double tax treaty we have between us)
If you did NOT bring this money into the UK, or spend any element of it in the UK, then as you have only been a part of the UK tax system (and lived here) since Aug 2013, then you do have the option of asking to be taxed under the remittance basis for the tax year 2014/2015.
This can mean the loss of personal tax allowances - but as this will only be your third year (since 2013 to 2015) in the UK, will not see you suffer the remittance basis charge (applies when you have lived in the UK for 7 out of the last 9 years, and then the higher charge when you have lived in the UK for the last 9 out of 11 years)
But as the loss of personal allowances is equal to £9440 at 20% and you are referring to £30,000 at your highest UK rate of tax, then the remittance basis would be the way forward as long as you brought none of it into the UK.
I have added a link here that provides more information on the remittance basis of tax in the UK for non UK citizens
https://www.gov.uk/tax-foreign-income/non-domiciled-residents
Let me know if you have any follow up questions on the information provided. But in the meantime, it would be appreciated if you could rate (accept) the level of service I have provided, as this ensures that Just Answer credit me for my time.
Thanks
Sam
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