This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Leaving from the UK - tax situation

joshua.pearl3
Posts:1
Joined:Sun Nov 08, 2020 8:15 pm
Leaving from the UK - tax situation

Postby joshua.pearl3 » Sun Nov 08, 2020 8:28 pm

I would greatly appreciate your help.
I have been living and working in the UK for 8 years. (This year I will file a tax return for the first time as my annual income exceeded 100k last financial year.)
Mid-September I left the UK as I found a job in Switzerland.
I have spent c160 days working in the UK with income below 100k.
I have a question:

I understand I need to file the P85 form to get the overpaid tax. Will the UK want to tax me for my earnings in Switzerland? I am a bit confused with the split year treatment. Technically it is unfair as I am already paying taxes here.

darthblingbling
Posts:698
Joined:Wed Aug 02, 2017 9:09 pm

Re: Leaving from the UK - tax situation

Postby darthblingbling » Mon Nov 09, 2020 12:46 pm

If you've left the UK to work full time overseas and will continue to do so until at least the end of the proceeding UK tax year, then generally you will be considered non resident from the date you started working overseas. This is case 1 of SYT and there are specific tests to consider, but if it is the case then your Swiss income, assuming no UK workdays, should not be taxable in the UK.


Return to “Income Tax”