# Returning to UK



## Craigyboy (Dec 14, 2017)

Hi,

Really sorry if this has been asked a thousand times, however i need advice and when it comes to tax i admit i am a numpty and find it difficult to understand tax rules. 

I have been working overseas since November 2013, last 3 years in Qatar. I want to return to the UK asap as I am just sick of being on my own without my family and friends. However, I can not tell from reading HMRC guidance notes if I would be liable to pay back tax on my wages and gratuity since April this current tax year - I can see rules about about 91 days etc, but on the other hand I read that if i return within 5 years I would not pay tax on earnings - can anyone please clarify?

Thank You


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## Dunedin (Aug 12, 2013)

There are two different issues here.
•	For general tax purposes, you will become UK resident when you return to the UK. This is under the split year treatment for “returners”. Have a look at HMRC RDR3 if you want the technical details.
•	There is an anti-avoidance rule applying mainly to capital gains. Suppose that you realised a gain when you were non-resident, therefore paying no UK tax. If you become resident again within five years of going abroad, that gain would become taxable in the UK. This rule does not apply to earnings, only to capital gains and a few other items.


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## Craigyboy (Dec 14, 2017)

Thank you Dunedin - I will read further.


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