# Tax split year



## Clairbald (Sep 2, 2015)

Hello
Are there any budding tax experts out there , ref UAE


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## Clairbald (Sep 2, 2015)

If I move out there in November and start earning in December , can the UK taxman take any tax from me ?


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## Stevesolar (Dec 21, 2012)

Hi,
Welcome to the forum.
To determine your tax implications you need to look at the statutory residency test on the HMRC website - then consult an accountant or tax expert.
It is very complicated - so unless you reveal a lot of personal information - you won't get an accurate answer on a public forum.
Cheers
Steve


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## Clairbald (Sep 2, 2015)

Steve
Thank you.
Dont worry , I will tread very carefully . Certainly no personal information giving .
I guess you are probably sensitive about expat tax . I understand .
I notice there have been similar questions year or so back . Split year and all that .
I ll carry on plugging away unless you veto it 
Thanks


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## Stevesolar (Dec 21, 2012)

Hi,
No I am not sensitive - I know what our tax position is - because we have done the test and engaged the services of an expert.
The test and rules are new - so threads from last year don't apply.
Cheers
Steve


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## BedouGirl (Sep 15, 2011)

One of our members Nikkisizer, you can google her, is a specialist in this field.


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## WelshgirlinDubai (Apr 21, 2015)

Hi 

We have just gone through this. The rules have now changed so that you have to stay out of the UK a full tax year (April-March) before your earnings are safe from the HMRC. Plus in the year that you left, you have to apply for the split taxation relief - which needs specialist expertise to be sure that your claim is likely to be successful.

To illustrate - we left in August 2014 and can't return to live in the UK before April 2016 (one full tax year later). For tax year April 2014-March 2015 we employed a specialist tax advisor from the UK to fill in our tax returns and claim the split tax status.

Long story short, as the others have said you really do need specialist help in this area to avoid making any mistakes.


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## iggles (Jan 4, 2015)

I really hope you improve your English before you move out here


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## iggles (Jan 4, 2015)

On another note, I do believe you can't be in UK longer than 90 days. Any more then you'll have to pay tax.


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## WelshgirlinDubai (Apr 21, 2015)

Yup - also true

Sorry - one more thing has just occurred to me - you also can't claim split taxation relief if you are filing a tax return online as you can't download the relevant forms - which is a bit sneaky as the HMRC don't make that clear. So really using a tax advisor is really the only way to go.


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## Clairbald (Sep 2, 2015)

Thank you. That is very helpful.


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## Clairbald (Sep 2, 2015)

Steve
Thanks for the reply.


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## Clairbald (Sep 2, 2015)

Right. I understand. Thanks very much.


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## nikkisizer (Aug 20, 2011)

WelshgirlinDubai said:


> Hi
> 
> We have just gone through this. The rules have now changed so that you have to stay out of the UK a full tax year (April-March) before your earnings are safe from the HMRC. Plus in the year that you left, you have to apply for the split taxation relief - which needs specialist expertise to be sure that your claim is likely to be successful.
> 
> ...


Hi WelshgirlinDubai,

For your information split year treatment also applies to the tax year of return to the UK and includes residence conditions for the following tax year after return to the UK also. 

If these conditions are not met you will not be entitled to split year treatment and your earnings prior to your return to the UK will be liable for UK income tax.


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## WelshgirlinDubai (Apr 21, 2015)

Interesting - will check this out thanks


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## nikkisizer (Aug 20, 2011)

You are most welcome


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## nikkisizer (Aug 20, 2011)

Clairbald said:


> If I move out there in November and start earning in December , can the UK taxman take any tax from me ?


Hi Clairbald,

As Steve has mentioned your individual circumstances would need to be looked at in more detail.

Residency is a very complex area and the existing HMRC UK residency rules changed significantly with effect from the 2013/14 tax year now involving the statutory residence test (SRT). 

Ties such as home, work, family etc. in the UK may class you as UK resident for tax purposes regardless of where you reside. 

If classed as UK resident you would then be taxed on your worldwide income so it is very important that your individual circumstances are dealt with correctly to protect your residency status and exposure to UK taxation.


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## nikkisizer (Aug 20, 2011)

WelshgirlinDubai said:


> Sorry - one more thing has just occurred to me - you also can't claim split taxation relief if you are filing a tax return online as you can't download the relevant forms - which is a bit sneaky as the HMRC don't make that clear. So really using a tax advisor is really the only way to go.


Expatriates cannot use HMRC’s online filing system because it is designed for UK residents only and does not include the Residence schedule which importantly is needed to log your UK non-resident status annually and protect your exposure to UK tax. 

I have come across many individuals who have continued to use HMRC’s online filing system after their departure from the UK not realising their mistake and unfortunately have felt the consequences of doing so further down the line.


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## Clairbald (Sep 2, 2015)

Thank you Nikkisizer
That is very interesting . So there is a Residence Schedule to complete annually (a manually completed form). I will bear that in mind .
I still cannot foresee any problem getting split residency . I wont have a house in UK or any UK income . I understand that I have to be out there for a full year . Any money I earn I will pay into a UAE bank account .
I do not as yet have a job to go to , and I will have to watch my outgoings carefully for a while . That is why I am not immediately leaping on the using a specialist advisor route just yet .
Cheers


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## bluester (Sep 23, 2010)

nikkisizer said:


> Expatriates cannot use HMRC&#146;s online filing system because it is designed for UK residents only and does not include the Residence schedule which importantly is needed to log your UK non-resident status annually and protect your exposure to UK tax. I have come across many individuals who have continued to use HMRC&#146;s online filing system after their departure from the UK not realising their mistake and unfortunately have felt the consequences of doing so further down the line.


Not true. I've been using it for the last five years. The residency pages can be download from HMRC website, filled in by hand and attached to the online return. Did it last month and already received my confirmation and tax refund.


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## Clairbald (Sep 2, 2015)

Bluester
May I ask you what tax have you paid that needed to be refunded? I thought no income tax was charged in UAE . Am I correct , therefore, in presuming it is tax on income earned outside UAE. I do not want to know your personal details . I am just trying to see how this might impact me , if at all.
Thanks


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## Clairbald (Sep 2, 2015)

Thank you to everybody who has taken the trouble to share their knowledge on this subject . It is much appreciated. Cheers


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