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Sam, Accountant
Category: Tax
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Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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I an a British Citizen but have been non resident in the UK

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I an a British Citizen but have been non resident in the UK for approx 6 years (working and resident in Singapore paying Singapore tax) and have therefore not been liable for any UK income tax during this time. I am expecting to return to live and work in the UK some point in the next year. If I return part way through a UK tax year will I be liable to pay UK tax for earnings in Singapore earlier that same tax year or will my tax return only need to start from the date I physically enter the UK?
Thanks for your question, I am Sam and I am one of the UK tax experts here on Just Answer.
For the tax year of your return to the UK, you will be treated as resident from the date you arrive in the UK (so yes fro the date you physically enter the UK)
This means for the tax year of arrive, you are liable to UK tax only from the date you arrive, so this arrival year, has a split year treatment - where the position from 6th April to the date of arrival is NOT considered for UK tax, and then from the date of arrival to the 5th April, considered for UK tax. This keeps all income earned in Singapore, free from the UK tax consideration.
Let me know if you wish me to expand on any of the response provided.
Customer: replied 3 years ago.

Thank you this sounds like very good news for me. Can you please confirm if there are any conditions that I must meet to be treated in this 'split year' way? I tried to read the HMRC online guidance and it sounded like there are some scenarios where this might not apply but I could not understand it.

Thank you


Hi Charles
No, there are no conditions, as you are in the straight forward position of having been not resident for more than a full tax year (in fact you advise approx. 6 years) so you are returning to the UK to live and work, so its a case of the day before your arrival (and the whole preceding 6 years prior to that) you were not resident and not ordinarily resident, and on the day you arrive back in the UK, and from that date forward, you will be treated as resident and ordinarily resident.
Being treated as resident and ordinarily resident also denotes the date from when you are considered as liable to UK tax again.
Its for those that are in and out of the UK in any one year, or are out of the UK for less than one full tax year, that conditions then need to be met.
Sam and other Tax Specialists are ready to help you
Customer: replied 3 years ago.

Thank you

I think that is everything I need but just wish to clarify -

I do go into the UK a couple of times a year for holidays. Would that be a problem? Is there a clear boundary I must not cross or is it just a case of not being in the country for more than a few weeks at a time?

Thanks again

Hi Charles
Thanks for your new question
As long as your visits to the UK did not exceed more than 90 days for each full tax year you were abroad, and 90 days on a pro rata basis for the year of departure and year of arrival back to the UK, then this does not risk the non resident status (and no liability to UK tax) for the whole period of time living and working abroad.