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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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Dear Justanswer, I see previous q&a about uk tax on overseas

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Dear Justanswer,
I see previous q&a about uk tax on overseas income in a tax year of return to uk from overseas. I have reviewed my SRT and I don't think I will qualify for non-resident in TY2016-2017. I have read on HMRC that I might classify for a split year which would ensure my overseas income prior to return to uk would not be taxed in UK. I am trying to confirm this in detail to support a decision to move back to UK.
In this tax year I will have worked overseas for 3 months (approx 740hrs), then a gap travelling of 4 months, and planning to work the remaining 5 months in UK. Does this still result in a split year classification and how can I calculate this to prove status?
Many thanks,

HI Jim

Thanks for your question, I am Sam and I am one of the UKk tax experts here on just Answer.

When did you actually leave the UK originally to take up this overseas employment? Was it actually 06/04/2016? And are you a UK citizen?

If yes to both, then to even have a consideration for non residency (and subsequently a consideration of overseas income free from UK tax) you have to have been working and living abroad for at least one full tax year when initially looking at working. So if you did not leave until 06/4/2016 then you neded to have worked/stayed abroad at least until after 05/04/2017 - with mimimum visits back to the UK (less than 91 days) within each full tax year abroad

That position is absolute whether looking at the old rules OR the new Statutory Tests

Furthermore split year treatments are only ever applied in the year of departure and the year of return where there have been full tax years of non residency achieved between between this start and finish year.

So, I am sorry to say, that you will be treated as resident for 2016/2107 based on the scenario you advsie on (and potentially liable to UK tax on your total income position for the year)



Customer: replied 1 year ago.
Hi Sam,No, I think you have misunderstood.I am a UK passport holder. I lived in the UK up until September 2011 when I moved overseas. I have spent 2.5 years in Singapore and 2.5 years in Macau (March 2014 - 30 June 2016). So, after 5 years of overseas living and working I am considering a move back to UK in this current tax year.In this tax year I will have worked overseas for 3 months (approx 740hrs), then a gap travelling of 4 months, and planning to work the remaining 5 months in UK.Dates for your reference for TY2016-2017:
Overseas employment for this tax year from 6/04/16 to 30/06/16 (approx 740hours calculated)
Gap between employment travelling not UK-based from 1/07/16 to 14/11/16 (forecast).
Employment in uk from 15/11/16 (forecast) to 5/04/17.
I have classified as non-resident whilst working overseas since September 2011.
I have no home in the UK until I arrive in November to start.Hope this is clear?Thanks,Jim
Customer: replied 1 year ago.
Hi Sam,Do you have any further response?I have not yet had an answer to my question. If I don't hear back from you with a satisfactory answer then I shall be seeking non-payment and will provide negative feedback on your services and to JustAnswer.Kindly provide me with a satisfactory answer to my question, taking into account my supplementary message.Regards,Jim

Hi Jim

Sorry I have been with clients all morning (as most of us experts are still working within the accountancy world and we help with Just Answer in between our workload)

Do you wish me to proceed now you have provided full information as I now have clients this afternoon - until 4pm then again from 6/6.30 onward or would you like me to opt so another expert can help you?



Customer: replied 1 year ago.
Hi Sam,Thanks. Of course, please proceed.Maybe you can give me a timescale for an answer that your current workload allows?Thanks,Jim


Then as you have been out of the country and non resident leading up to 05/04/2016 with visits back to the UK no more than 91 days - then for 2016/2017 you will be treated as not resident up to the date you return to the UK, which you advsie will be 15/11/2016

So 2016/2017 will indeed be a split year - with your income position from 06/04/2016 to the date you return to the UK (15/11/2016) being NOT considered for UK tax, and only income earned after 15/11/2016 being considered for UK tax. Of which you will be due a full amount of personal tax allowance to cover the period 15/11/2016 to 05/04/2017 -Which is £11,000

Do let me know if I can assist further and again apologies for the delay



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