# Worried of Dubai - Returning to UK



## Buster (May 14, 2008)

Hi, hopefully someone can answer this for me...

I've been out here for 2 years now in full time employment, sent the majority of my wages back circa £80-90k over this two year period, to cover my mortgage and to provide for my wife and kids who remained in our family home.

When I left I filled out a P85 and it was determined I was not liable for tax which is a bonus.

Over the last two years I have been back in the UK for a maximum of 120 days and no more than 85 days in one year, so I am not outside the qualifying days rule.

I am just a little confused about the HMRC6 5.11 section about temporary non-residence, returning inside 5 years, am I liable under this?

I have a job on the horizon in the UK and will hopefully be returning in the next 8 weeks, am I going to have to find the tax on what I sent home?


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## SBP (Jan 4, 2010)

I don't think what you send homes matters, it is what you earned whilst away that may be liable. Elphaba would be able to answer that, am sure she will be along at some point.


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## Elphaba (Jan 24, 2008)

Buster said:


> Hi, hopefully someone can answer this for me...
> 
> I've been out here for 2 years now in full time employment, sent the majority of my wages back circa £80-90k over this two year period, to cover my mortgage and to provide for my wife and kids who remained in our family home.
> 
> ...


Do you mean two TAX years? That is the relevant period. Provided you have been non-resident according to HMRC guidelines (whit it appears you have) and your earning have been outside of the UK, then you will not be liable for Uk income tax on income during full tax years. If however you return, say next month, you are likely to be subject to tax on all income for this tax year (from 6th April onward).

As you have been non-resident for less than five full tax years you are not exempt from capital gains tax.

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## Buster (May 14, 2008)

Elphaba said:


> Do you mean two TAX years? That is the relevant period. Provided you have been non-resident according to HMRC guidelines (whit it appears you have) and your earning have been outside of the UK, then you will not be liable for Uk income tax on income during full tax years. If however you return, say next month, you are likely to be subject to tax on all income for this tax year (from 6th April onward).
> 
> As you have been non-resident for less than five full tax years you are not exempt from capital gains tax.
> 
> -


I left 15 June 08 and will return on 23 June 10. Doesn't split year agreement come into this tax year, ie I only pay from 23 June onwards.

As for capital gains, I have no property here as I rented, I have no investments either.


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## Elphaba (Jan 24, 2008)

Split year treatment is a HMRC concession only and you are treated as both resident an ordinarily resident from the day of your return.

Oh, and you're welcome 

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## Buster (May 14, 2008)

Elphaba said:


> Split year treatment is a HMRC concession only and you are treated as both resident an ordinarily resident from the day of your return.
> 
> Oh, and you're welcome
> 
> -


I'm genuinely sorry, I didn't mean to be rude, thank you ever so much for your advice, it is most welcome. 

As you say its a concession, I therefore take it is discretionary, if so do many people end up paying tax on their part year earnings?

Thanks again


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