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TonyTax, Tax Consultant
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Experience:  Inc Tax, CGT, Corp Tax, IHT, VAT.
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I'm returning from the UAE to work in the UK on 22nd

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I'm returning from the UAE to work in the UK on 22nd November. I would like to have some clarity on whether I will be due to pay tax on earnings in the UAE from April 5th to 21st November. I am under the impression I shall not be as informed by colleagues who have done similar and used your advice, but I wanted to establish clarity. I also own a buy to let house in Scotland for which I have been completing an annual tax self assessment return. As my income is 5500 for it, I don't pay any tax.
Thanks, ***** *****

Hi. My name is*****'m looking at your question now and will post my answer or ask for more information here in a short while.

You should refer to section 5 in RDR3 here and the flowchart here for information on split year treatment.

Provided that you are treated as resident in the UK for 2016/17 and 2017/18 and you meet the other criteria you should qualify for split year treatment so that the 2016/17 tax year is split into two parts, the first running from 6 April 2016 to the day before your return to the UK and the second running from the date of your return to the UK to 5 April 2017. Your foreign earnings in the first period of the 2016/17 tax year should not be liable to UK tax.

As you are planning to return to the UK in November 2016, the number of days that you will be allowed to spend in the UK and retain definitive tax free status for your foreign earnings in 2016/17 up to the date of your permanent return will be reduced from 90 to 60. See Table F on page 61 of RDR3. When you are returning to the UK, you need to qualify for split year treatment under one or more of Cases 4 to 8. See pages 59 to 69 of RDR3.

I hope this helps but let me know if you have any further questions.

Customer: replied 1 year ago.
Thanks for the reply Tonytax.One final clarification on the above. If I understand you, to qualify for definitive tax free status for my foreign earnings for 2016-17 I will need to have spent no more than 60 days in the country between April 6th - November 22nd 2016. Is that what you mean?If so, I am under that count but if they wanted proof do they ever ask for passport records? Also, is their any form I should fill in etc upon my return and lastly, even though I will go onto PAYE with my new employer, should I still fill in a tax return form for 2016-17 and would I be expected to continue doing that if I have a buy-to-let?Thanks again,

Yes, you need to spend no more than 60 days in the UK in the period you mention. You should keep records of your visits to the UK in the period 6 April 2016 to 21 November 2016. You probably won't be asked to send them to HMRC. As you are already competing tax returns for your UK rental income that will continue and you will need to complete the SA109 pages for 2016/17 to claim split year treatment.

Customer: replied 1 year ago.
hi, i think my final question (prompted by my wife)I presume it makes no difference to my tax status where my wife and kids have been during this time? For what it's worth they will have totalled 69 UK days during that same period.Thanks again

Did your family move abroad with you originally? Did you retain your UK home or was that the one that was let?

Customer: replied 1 year ago.
My family have been with me abroad the whole time (apart from holidays back in the UK). I met my wife in Dubai and my kids were born here. They are moving back on the 22nd Nov when I'm moving back. We have never stayed in the property I own, it is solely let out to others.thanks, mark


You (not your family) are limited to 60 days in the UK starting on 6 April 2015 and the the day in November before you return to the UK. That limits you to three defined ties to the UK. You can see those here (A to G). As far as I can see, you have had none of those ties to date in the period mentioned above.

Had your family stayed in the UK whilst you were abroad, they would have been a tie to the UK so the number of ties can be significant. You, however, should have no problems.


I'm just following up to find out if my answer helped or if you have any further questions.

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