Self Employed and moved to Germany during Tax Year - what to include on UK return?

[markjones41951]

Hi all,

I'm registered as a Self Employed Sole Trader with the UK and have been for a few years now. In October 2016 I moved to Germany and continued doing my usual work (I work remotely as a digital marketer) but also registered there with the German tax authorities as I knew I'd be living there for a year or longer and don't have any plans to return to the UK permanently.

In Germany I need to complete a tax return for the year 2016 - 2017 (Jan - Dec) as the tax year is different over there.

My question is, when completing my UK tax return (2016 - 2017), do I need to include all the work I did whilst I was in Germany, so anything after October 2016? Or do I complete the return just until October?

I realise there's also a German/UK tax document which requests that I'm refunded any tax paid in 1 country, if I'm also paying it in another country, and the UK & Germany currently have this double taxation agreement in place - but I just wanted to check how I'd complete my UK return.

As I've left the UK (and told the tax authorities so), I wouldn't need to complete any tax returns unless I return and work from there, is that right?


Appreciate any help, realise my post above is a bit long-winded (apologies!).

Thanks!

[AmanSood]

what income to report on your 2016/17 tax return depends on your tax residence for the tax year. if you are non-resident from the point at which you left the UK then you only need to report income earned whilst resident. If you remain treaty resident in the UK then you would have to report your full income earned in the tax year.

In terms of UK tax returns whilst in Germany, this will depend on whether you have any UK sourced income i.e. you have spent any time working in the UK or for example if you have rental income..