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Where Taxpayers and Advisers Meet

Overseas employment income in a split year

Posts: 2
Joined: Sun Jul 07, 2019 8:59 pm

Overseas employment income in a split year

Postby Expat1984 » Sun Jul 07, 2019 9:39 pm

Hi all

I am completing my self assessment return for 2018/19 using the TaxCalc software. I left the UK in January 2019 and took up full time employment in a jurisdiction where there is no income tax. When I left the UK, I filed Form P85 with HMRC to record my departure.

I am classified as UK tax resident for the whole year 2018/19, but I qualify for split year treatment on the grounds of having left the UK to take up full time employment as of January (and I will be non-UK resident for the whole year 2019/20).

My question is, how do I properly record the employment income I received in my new country of residence between January and April 2019 on my self-assessment form? The employment page of the form seems to be geared towards UK employment, since it asks for "Pay from this employment – the total from your P45 or P60 – before tax was taken off", but this isn't applicable to me since my new overseas employer does not furnish me with a P45/P60. If I enter the amount I was paid, the form automatically recalculates my tax and appears to treat this income as taxable, even though it is in the foreign part of a split year.

As this income relates to the foreign part of my split year, do I simply ignore it and not complete an employment page for it, or is there some other way it is meant to be recorded?

Any advice much appreciated!

Posts: 33
Joined: Wed Jun 19, 2019 5:04 pm
Location: Manchester

Re: Overseas employment income in a split year

Postby hendersontax » Mon Jul 08, 2019 2:49 pm

On the basis that the income is not within scope of UK tax (i.e. earnings for non-UK duties performed in the overseas part of a split year) then you don't need to declare it. Alternatively, you can report the earnings on the employment pages and also in box 12 page Ai2 to indicate they are not taxable.
Tom Henderson ATT(Fellow) CTA

Posts: 2
Joined: Sun Jul 07, 2019 8:59 pm

Re: Overseas employment income in a split year

Postby Expat1984 » Mon Jul 08, 2019 2:57 pm

Hendersontax - Thanks a lot. That's very helpful.

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