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Where Taxpayers and Advisers Meet

Income tax while abroad

daizy
Posts: 3
Joined: Fri Nov 14, 2008 10:48 am

Income tax while abroad

Postby daizy » Fri Nov 14, 2008 10:54 am

Hi all,

I hope someone can help me with this.

I’m Irish and worked in the UK for 5 years then moved back to Ireland for a year before returning to the UK this year. I worked for 4 months of the tax year 07/08 in the UK. Do I owe HM Customs and Revenue tax on my earning from Ireland for the 8 months of that tax year? I know that I may owe tax on my earnings for this tax year as I will be working in the UK for over 6 months of it, but I was under the impression that I wouldn’t owe anything for the tax year 07/08 as I only work 4 months here. Also how do I work out how much I owe?

Any help on this would be much appreciated.

Regards
Dizzy Daizy :?:

JSK TAXATION
Posts: 200
Joined: Wed Aug 06, 2008 2:18 pm

Re: Income tax while abroad

Postby JSK TAXATION » Fri Nov 14, 2008 12:14 pm

Daizy,

If you can let me have specific dates, I would be able to help. Kindregards.
John S King
Chartered Tax Adviser
e: help@taxation-advice.com
w: http://www.taxation-advice.com
01732 897850

daizy
Posts: 3
Joined: Fri Nov 14, 2008 10:48 am

Re: Income tax while abroad

Postby daizy » Fri Nov 14, 2008 12:24 pm

Thanks JSK TAXATION,

My Dates were April’01 till July ’07 UK, Sept’07 till July’08 Ire and then back to the UK Aug’08- present date.

:D :D :D

JSK TAXATION
Posts: 200
Joined: Wed Aug 06, 2008 2:18 pm

Re: Income tax while abroad

Postby JSK TAXATION » Fri Nov 14, 2008 1:43 pm

Daizy,

This is a little complicated but I will try to explain as best I can!

From information you provide it appears you will be treated as resident and ordinarily resident in the UK throughout. You may be non-UK domiciled but this cannot be determined from the information provided.

You do not say whether you went to ROI to work for a ROI employer, a UK employer or any other, but as part of the special arrangements between ROI and the UK, if it was either of these two then the employer will be treated as a UK employer anyway. The employment however will still be an overseas employment.

In these circumstances, then generally:

If the duties were carried out wholly outside the UK, then you will liable for tax in the UK on all your earnings.

If the duties were carried out partly in and partly outside the UK, then you will also be liable for tax in the UK on all your earnings.

The long and short of it on the basis of the evidence presented therefore is that the earnings are liable in the UK and not taxable in ROI. However, I would need to see all the facts to give a completely definitive answer.

Kind regards.
John S King
Chartered Tax Adviser
e: help@taxation-advice.com
w: http://www.taxation-advice.com
01732 897850

daizy
Posts: 3
Joined: Fri Nov 14, 2008 10:48 am

Re: Income tax while abroad

Postby daizy » Fri Nov 14, 2008 2:20 pm

Thanks,

Thats cleared that up for me.

Regards
Daizy


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