Am I taxable for 2012-13

[anupam82]

Hi,

I'm in a weird situation and do not have much idea on this.

I am an Indian citizen. I was in UK during 2011-12 financial year on an assignment with X organization. I left UK on before 6th April, 2012 and the self-assessment for 2011-12 was done through a third-party(Y) appointed by X.

Meanwhile I left X in India and joined Z in 2012 and I'm now in UK since Dec, 2013 in an assignment with Z.

Now, I've received am e-mail from Y (the third-party appointed by X) that they have received late filing penalty from HRMC for the year 2012-13. And as I've left X already and I'm now in UK with Z, they won't help me to resolve this. I've do deal with it myself.

Now my questions are:
1. Am I taxable in UK for 2012-13? I did neither spend a single day in this financial year in UK nor I've received any income from any UK organization.
2. If I'm not taxable how to communicate that to HRMC?
3. If they have already issued a penalty, how to deal with it?

Any help is much appreciated.

Regards,
Anupam

[Lambs]

A, on the basis that you were not resident in the UK in 2012/13, you can simply reply to the penalty letter and explain that your UK assignment finished before the beginning of the tax year, and you have not been back to the UK in that tax year at all. A tax return will have been sent out to you automatically, but HMRC does have the facility to cancel a return / penalty when they are confident that there is no liability to assess.

Matters may become more complicated, however, if you have now returned to the UK. One UK tax residence is acquired, it is "sticky". Nevertheless, if you were born outside the UK and have spent only one year here (2011/12) I expect you will be OK for 2012/13. Are the employments linked? Did you acquire property over here?

Regards,

Lambs