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, Tax Consultant
Category: Tax
Satisfied Customers: 15977
Experience:  Inc Tax, CGT, Corp Tax, IHT, VAT.
Type Your Tax Question Here...
TonyTax is online now

I have been self employed in the UK but have now moved to Austria.

This answer was rated:

I have been self employed in the UK but have now moved to Austria. I wish to continue self employment here. I have filled out the forms and will begin on March 1st in Austria. What do I need to do regarding UK tax as I was working under UK from April 2014 until now. Do I need to wind it up in the U?
I am also renting a flat out in Manchester, how do I deal with tax on this in the UK while dealing with Austrian tax on my self employment? Do I need to fill out one UK tax form and not declare any of my work-based income/outgoings, and then for Austria fill out just work based income/outgoings and ignore any questions on rental income?

Can you tell me what your accounting year end was in the UK please. Did it coincide with the tax year (6 April to 5 April)?
Customer: replied 3 years ago.

Yes my tax year is 6th April. I have been freelance in the UK for a few years and the majority of this year in the UK so will need to fill in a self assessment form in April 2015


Leave this with me while I draft my answer.

You will need to disclose the final period of self-employment in the UK in your 2014/15 tax return which will be issued on 6 April. Don't forget to put the date of cessation of the business in the UK in the appropriate box in the self-employment pages. If you have always run your accounts to 5 April, there will be no overlap relief.

As far as the rental property is concerned, the income from that will remain taxable in the UK after you have left the UK and, assuming it will also be taxable in Austria, you will be able to deduct any UK tax paid on that income from the tax payable in Austria under the double tax treaty between the two countries. You will also be entitled to a UK personal allowance to use against your rental income provided you are covered by one of the criteria here. The right to a UK personal allowance may change in the future for non-UK residents as you can read here.

As a non-resident landlord, you will need to register with the non-resident landlord scheme which you can do here. You can apply to not have tax deducted from your rental income by the letting agent or tenant on a form NRL1i which you can find here. There are qualifying criteria. Any tax deducted in excess of your UK tax liability on rental income will be repaid to you. You will certainly need to continue submitting UK tax returns disclosing your UK rental income if you are issued with them by HMRC or you think you have a UK tax liability but have not been issued with a tax return.

I hope this helps but let me know if you have any further questions.
TonyTax and 2 other Tax Specialists are ready to help you
Customer: replied 3 years ago.

Thanks, ***** ***** question regarding this. From April 2015 onwards when filling in my uk self assessment do I therefore leave off my freelance work (ie anything not related to the flat I am renting out) as this no longer relates to UK income?

You would not include your self-employed work as you are now working in Austria. It doesn't matter where your clients are.
Customer: replied 3 years ago.

ok thats great, thanks for your help.

Thanks and good luck in Austria.