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Where Taxpayers and Advisers Meet

Returning from overseas and SA109

Posts: 1
Joined: Tue Aug 25, 2015 6:12 am

Returning from overseas and SA109

Postby mikejones » Tue Aug 25, 2015 6:19 am

After almost 4 years (May 11 though Dec 14) I quit my job in Qatar to return home due to a change in circumstances.

It is now self assessment time in the UK and for the 2014-15 year SA109 is requiring me to complete details including number of days in UK, ties to the UK, workdays spent overseas, etc etc.

To my mind I left the UK for full time employment in 2011 (split year), never spent more than 90 days in the UK, had 12-13 and 13-14 totally out of UK with 14-15 as a split year as a returnee.

I had family and accommodation in the UK over this period, but no work was carried out in the UK and Qatar was my main residence. I thought I should be clear of HMRC? In particular, when I left the residency test was simply to complete one full year and less than 90 days in the UK. This I did in 12-13.

My worry is the form seems to be suggesting I need to pass the third automatic overseas test, which I am not sure if I pass or fail.

Am I missing something here?

Posts: 342
Joined: Fri Nov 04, 2011 5:26 pm

Re: Returning from overseas and SA109

Postby nikkisizer » Thu Aug 27, 2015 10:32 am

Hello mikejones,

If you were required to complete self assessment tax returns during your period of absence from the UK then form SA109 should have been completed also for each tax year and if you did not do so this would be incorrect.

Residency is a very complex area and the HMRC UK residency rules changed significantly with effect from the 2013/14 tax year which now involves the statutory residence test (SRT).

Ties such as home, work, family etc. in the UK may class you as UK resident for tax purposes regardless of where you reside.

If classed as UK resident you would then be taxed on your worldwide income.

Your individual circumstances would need to be looked at in more detail.

Happy to help so if you need any further assistance please do not hesitate to contact me.
Kind regards,

Nikki Sizer

Sizer & Co Accountants

Birmingham - London - Manchester - Leeds

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