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 Sam Your Own Question

Sam
Sam, Accountant
Category: Tax
Satisfied Customers: 13658
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
16196420
Type Your Tax Question Here...
Sam is online now

I have been working and living out of the UK since 5 April

Customer Question

I have been working and living out of the UK since 5 April 2009. I am a UK citizen but have been a non UK resident for employment tax purposes since this date. On 22 June 2010, HMRC wrote to me in after I submitted my first online tax return"...I can confirm that your tax affairs in the United Kingdom have been finalised to the date of your departure 2 April 2009. Please note that you are no longer required to complete Tax Returns and the form for 2009-10 can be destroyed..." I have had no dealings with HMRC since then.
I have made infrequent visits back to the UK for business and personal reasons every year since 2009, but neither personal or business trips have totaled more than 10-14 days each year.
I informed my current employer that I intend to return to the UK at the end of November this year for family reasons. My employer is considering an offer to sell the part of the business I am responsible for and is keen to retain my services until negotiations are completed. My employer would like me to return to the UK on secondment for work with international travel as required but still pay my salary into my UAE bank account in local currency with my contractual terms and conditions unchanged.
In line with the above scenario I have a flight back to the UK on November 26th this year. I was 65 years old in January 2016 and am likely to remain employed by my company only until about February or March 2017. I did not claim my UK state pension at age 65.
Being paid locally in AED which is pegged to the dollar is financially beneficial to me at present and I can transfer that income to an offshore bank account I have and incur no income tax.
I would like advice on the following please:
1. What are the UK tax implications if I resign my employment in Dubai, UAE with no on-going employment and return to the UK on 26 November 2016?
2. What are the UK tax implications if I return to the UK on 26 November 2016 and continue work with my current employer in the manner described above? How long can I receive income paid in the UAE without incurring UK income tax liability?
3. Can you advise if I can make use of any unused days of previous years' entitlement to stay in the UK for a period of up to 90 days to be carried forward for the current tax year?
Submitted: 2 months ago.
Category: Tax
Expert:  Sam replied 2 months ago.

HI

Thanks for your post - I am Sam and I am one of the UK tax experts here on Just Answer.

Straight away I am drawn to the fact you state that you have had business tripe back to the Uk with your UK employer - these do create a Uk tax position that would need reviewing as only visits back to the UK (none of which should be for work purposes) less than 91 days are [permitted for your to be treated as not resident for UK tax purposes and exempt from UK tax.

These visits for work purposes, unless for meetings or training ill need to be declared to HMRC

Next lets look at the reason for your post. You ask

1. What are the UK tax implications if I resign my employment in Dubai, UAE with no on-going employment and return to the UK on 26 November 2016?

Then you will be treated as resident for UK tax purposes on 26/11/2016 - and be liable to UK tax on all or any future income (other than the situation regarding other work visits which I mentioned already for the period prior to your return)

2. What are the UK tax implications if I return to the UK on 26 November 2016 and continue work with my current employer in the manner described above? How long can I receive income paid in the UAE without incurring UK income tax liability?

Same as question 1 - you will be treated as resident from the date you return to the UK to take up this continuation of employment so liable to UK tax on all and any income from this date in the UK and this will be treated as foreign income as will still be paid from abroad, but liable to UK tax due to your physical presence in the UK as a UK citizen.

3. Can you advise if I can make use of any unused days of previous years' entitlement to stay in the UK for a period of up to 90 days to be carried forward for the current tax year?

No each year is looked at in its own right its just less than 91 days for each UK tax year, if the days are not used they are lost.

Expert:  Sam replied 2 months ago.

Let me know if I can assist further

Thanks

Sam

Expert:  Sam replied 2 months ago.

Hi

Did you have all that you needed ? or can I assist further with this matte

Thanks

Sam

Customer: replied 2 months ago.
I had follow up questions but for some reason they cannot be sent to cannot yet rate service
Expert:  Sam replied 2 months ago.

Hi

Thanks for your response

If the follow up questions are relevant to the original post - then just type them in as you have this response - thats all you need to do - I can then assist you further

Thanks

Sam

What Customers are Saying:

 
 
 
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C.
< Previous | Next >
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C.
  • This expert is wonderful. They truly know what they are talking about, and they actually care about you. They really helped put my nerves at ease. Thank you so much!!!! Alex
  • Thank you for all your help. It is nice to know that this service is here for people like myself, who need answers fast and are not sure who to consult. GP
  • I couldn't be more satisfied! This is the site I will always come to when I need a second opinion. Justin
  • Just let me say that this encounter has been entirely professional and most helpful. I liked that I could ask additional questions and get answered in a very short turn around. Esther
  • Wonderful service, prompt, efficient, and accurate. Couldn't have asked for more. I cannot thank you enough for your help. Mary C.
  • This expert is wonderful. They truly know what they are talking about, and they actually care about you. They really helped put my nerves at ease. Thank you so much!!!! Alex
 
 
 

Meet The Experts:

 
 
 
  • Sam

    Sam

    Accountant

    Satisfied Customers:

    6894
    26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
< Last | Next >
  • http://ww2.justanswer.com/uploads/TA/Tax Expert/2013-8-21_231010_sam.64x64.jpg Sam's Avatar

    Sam

    Accountant

    Satisfied Customers:

    6894
    26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
  • http://ww2.justanswer.com/uploads/BI/bigduckontax/2013-8-12_222058_1.64x64.jpg bigduckontax's Avatar

    bigduckontax

    Accountant

    Satisfied Customers:

    1772
    FCCA FCMA CGMA ACIS
  • http://ww2.justanswer.com/uploads/TA/TaxRobin/2013-8-28_16186_femalebusinessprofessionalbinderhand11038485.64x64.jpg TaxRobin's Avatar

    TaxRobin

    Tax Consultant

    Satisfied Customers:

    464
    International tax
  • /img/opt/shirt.png taxadvisor.uk's Avatar

    taxadvisor.uk

    Chartered Certified Accountant

    Satisfied Customers:

    2596
    FCCA - over 35 years experience as a qualified accountant (UK based Practitioner)
  • http://ww2.justanswer.com/uploads/MS/MsAM/2012-6-9_16426_anna.64x64.jpeg Anna's Avatar

    Anna

    Teacher, writer, biologist

    Satisfied Customers:

    268
    Great research skills, variety of work experiences, teaching experience.
  • http://ww2.justanswer.com/uploads/PD/pdheslin/2012-6-6_232056_pambig.64x64.jpg pdheslin's Avatar

    pdheslin

    Consultant

    Satisfied Customers:

    51
    20+ years of internet site creation and search engine optimization. Dozens of search tools at my disposal.
 
 
 

Related Tax Questions