Tax advice - overseas posting.

[Ecosseven]

Morning all,

I have been working overseas since June 2008 and will have been resident overseas for one full tax year on April 6th 2010. I completed all the necessary forms before leaving the UK informing the HMRC that I was leaving the country. I still have a property in the UK and visit four or five times a year for around one week each time.

I am planning to return to the UK to live and work after 6th April 2010. I understand that in order to be eligible for split year treatment in the 2010/2011 tax year I need to be resident outside the UK for a portion of the year otherwise all my earnings during the tax year (including earnings from overseas) will be subject to UK tax. Does anyone know how many days i need to be non-resident in order to be able to qualify for split year treatment?

All the best.

Martin.

[Mattt]

I'd be interested to know also, I've just had a claim refused by HMRC for repayment of tax paid between 20th Jan - 5th Apr 2009 whilst I was abroad (even though I'm NT this tax year).

They sent me a letter saying 'please see attached calculation sheet' - but nothing else was included!

[Eric Mc]

Google Tax Residency (making sure to click the UK box) and you should be guided to various sites where the residency rules are explained. The rules can be quite complicated.

[J.R.B.]

I think you may have misinterpreted the rules. Based on the info in your post it would seem that you will meet the conditions to be entitled to split year treatment, and as such you will simply be taxable in the UK from the date of your return to the UK. Any income relating to overseas will not be taxable in the UK until your date of return.

Obviously, any UK sourced investment income etc will be taxable in the UK for the whole period.