How JustAnswer Works:
  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site.
    Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.
Ask TonyTax Your Own Question
TonyTax
TonyTax, Tax Consultant
Category: Tax
Satisfied Customers: 15940
Experience:  Inc Tax, CGT, Corp Tax, IHT, VAT.
13905389
Type Your Tax Question Here...
TonyTax is online now

I have returned to live in the UK, halfway through a tax year,

Resolved Question:

I have returned to live in the UK, halfway through a tax year, after being non-resident for 5 years, as I worked full time abroad.
I qualify for split year treatment. Some of the salary I received for the work abroad was paid 6 months late, and therefore arrived after I became resident in the UK.
What is my position on declaring/paying tax on this income?
Submitted: 2 years ago.
Category: Tax
Expert:  TonyTax replied 2 years ago.
Hi.

Can you confirm that you were an employee whilst working abroad and that you worked for a non-UK employer. Whay was there a delay in paying you?
Customer: replied 2 years ago.

I was an employee of an Italian firm in Nigeria. They could not pay me as there was a delay in the Nigerian Government paying them for the contract.

Expert:  TonyTax replied 2 years ago.
Thanks.

Will those earnings have been taxed in Italy or Nigeria?
Customer: replied 2 years ago.

No

Expert:  TonyTax replied 2 years ago.
Did you pay tax whilst you were living and working abroad? Would you have paid tax anywhere on these earnings had you still been abroad when they were paid to you. Were all the monies that were paid late earned before you returned to the UK? Do you have any paperwork for the earnings which were paid late?
Customer: replied 2 years ago.

Some tax was paid to the Nigerian Government, but only on a local allowance. These earnings were sent from a bank in Switzerland, and I don't think tax was paid. All the monies were earned before I returned to the Uk. I don't have any paperwork, but could possibly get some from the company.

Expert:  TonyTax replied 2 years ago.
Thanks.

You should keep any paperwork you have but clearly you earned the money whilst you were non-UK resident and had you been paid on time, there would never have been an issue.

I've had several clients who have worked abroad in the past who have suffered delays in being paid when they finally decided to return to the UK, particularly by companies or governmentrs in the developing world and none had to pay UK tax on those late paid earnings. They did, however, make sure that when they did get paid, they also got supporting paperwork, albeit that it took time. Keep any record of the payment you can get but I wouldn't report it in any tax return you are asked to complete for the current tax year.

I hope this helps but let me know if you have any further questions.
TonyTax and other Tax Specialists are ready to help you