# Tax when moving back to the UK



## Crammy (Oct 22, 2008)

Hi Guys,

We're planning on moving back to the UK as I plan to study a Masters Degree. This would mean that we will be returning to the UK in the middle of the tax year and I wanted to know if anyone knew the tax implications of returning to the UK.

It's likely that we will return either in September or January.

Any advice would be appreciated.


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## Elphaba (Jan 24, 2008)

Crammy said:


> Hi Guys,
> 
> We're planning on moving back to the UK as I plan to study a Masters Degree. This would mean that we will be returning to the UK in the middle of the tax year and I wanted to know if anyone knew the tax implications of returning to the UK.
> 
> ...


It depends on how long you have been UK non-resident for tax purposes. Easiest if yu go back end of Jan, so you spend only 90 days of the tax year in the UK and keep non-resident status for the whole year.

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## Crammy (Oct 22, 2008)

It's looking more likely that i'll have to go back for the end of September and we've lived in Dubai since Jan 2009. We will have been here for about 20months in total?


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## Elphaba (Jan 24, 2008)

Strictly speaking UK tax legislation doe not allow the splitting of a year for residency purposes so any leeway regarding split years is a Revenue concession. Provided you spend less than 183 days in the tax year in the UK, you should be permitted to effectively retain 'non-resident' status for the time you were out and thus not have to pay income tax on the oveaseas earnings in that tax year.

As it is a concession and not a rule, it is always best to check with HMRC regarding your individual circumstances.

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