Previously abroad, now in UK, retrospective claims for tax/NI rebate.

[Lamplighter]

Hello

I'm looking firstly for some guidance, but thereafter I'm happy to find someone to assist me with preparing my case.

I'm a UK citizen, and I've worked for my current UK employer since June 2005. I have always been paid in sterling into my UK bank account with PAYE and NI deducted by them.

However, I've worked abroad during this time, during the remainder of 2005 in Poland and Czech Republic, and from Dec 2005 until April 2008 in Ukraine. Since April, I've been based in the UK, which is where I'll remain for the time being.

I've spent the following complete days in the UK:
21.06.05 - 05.04.06 80/289 days
06.04.06 - 05.04.07 76/365 days
06.04.07 - 05.04.08 54/366 days
06.04.08 - 18.04.08 2/ 13 days

I believe that I qualified as non-resident for tax purposes during this time, and perhaps could also qualified for reduced payment of NI. Perhaps it would have been advantageous to have paid tax in the country where I worked? However, I was not well advised at the time by my employer, so from the outset I did not register as working abroad.

I can prove my comings and goings (passport stamps, flights etc), and I've got my P60 forms for all three tax years.

I'd really appreciate advice as to what my options are, how to proceed, and how I can find a professional to assist me in preparing and chasing necessary applications.

Many thanks in advance.
Marcus Bowman

PS If anyone would like more specific info or can offer to assist me, please reply as such and I'll get in touch.

[JSK TAXATION]

Marcus,

It appears from your post that you have been outside the UK on a full time contract of employment which spanned at least one complete UK tax year. In addition, it also appears that your visits to the UK did not amount to more than 90 days per annum on average. Therefore you should have been treated as non resident from the date you left until the date you returned.

On that basis, no tax or NIC would have been payable in the UK, but you would be liable to similar deductions in the countries in which you worked.

If you would like me to sort this out for you, I would be delighted to help. Kind regards,

John S King
Chartered Tax Adviser
www.taxation-advice.com