Tax return for son working oversaes

[JOHNRE]

I am hoping someone knows about submitting tax returns if you work overseas. My son spent the whole of the 2017-18 tax year working abroad as an English tutor, firstly in Costa Rica and then in Vietnam. He has only spent 11 days in the UK during that year and works full-time so, according to HMRC's criteria he is, I assume, "non-resident" for tax purposes.

I act as his Agent for HMRC affairs while he is abroad and need to submit his tax return by 31 October (paper-based). Could anyone advise me which sections I will need to complete to make sure everything is correct (just spent 25 mins on the HMRC chat facility before I was cut off!!).

Bit of back ground: he was employed in Costa Rica from April - June 2017, and earned just over £1000 and paid no tax. From July 2017 to the present he is employed in Vietnam and in the rest of the tax year earned £17000 gross, paying £2800 in local income tax and £102 in health insurance.

Many thanks.

John

[AdamS93]

If he has no UK income then there is no UK tax return to complete as he is non-resident.

Phone up HMRC explain this to them and they should cancel the notice to file a tax return.

[maths]

It appears your son qualifies as non-resident for tax year 17/18 under either the first or second automatic overseas tests. Not sure about satisfying the third.

[JOHNRE]

Maths, which is the third test?

I guess I will have to ask HMRC but on the chat facility yesterday I was told that whether he was resident or non-resident would influence which sections of the return he would need to complete, not whether he should do one at all.

[JOHNRE]

I have just phoned HMRC and they have confirmed that there is no requirement a tax return. Thanks for the replies. John

[maths]

The third automatic overseas test is the working sufficient hours overseas test.