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Where Taxpayers and Advisers Meet

Employment page or Foreign page?

bubu
Posts: 66
Joined: Wed Aug 06, 2008 3:24 pm

Employment page or Foreign page?

Postby bubu » Sun Jun 09, 2019 7:34 am

Hi,

I was non-resident in UK from 2011 to 2018, then left my job abroad and came back to UK in May 2018.

I became resident in the UK from May till Deceber 2018.

I departed UK in December 2018 and have become non-resident in the UK again as long as I stay overseas in full-time employment until at least April 6th 2020.I can claim split-year from April 6th 2018 until my return to the UK in May 2018. As I cannot claim split-year twice, what happens about the period I worked abroad from December 2018 to April 5th 2019? I believe I would need to declare that income on my tax return. However, which additional forms should I request from HMRC? Employment or Foreign pages?

I ask as I read on the Foreign notes for a previous year, "Don't use the 'Foreign' pages for: ..... foreign employment income - use the 'Employment' pages."

Additionally, I have already got my tax return for 2018/2019, (I already do returns because I rent out a property in the UK) but I didn't inform HMRC I was back in the UK for 6 months. Do I need HMRC to send me a new tax return, or do I just need to request additional pages?

I am very confused.

Many thanks.

hendersontax
Posts: 26
Joined: Wed Jun 19, 2019 5:04 pm
Location: Manchester
Contact:

Re: Employment page or Foreign page?

Postby hendersontax » Wed Jun 19, 2019 5:37 pm

It doesn't sound like you will be eligible for split-year treatment in 2018/19 at all in your circumstances. If you were/are non-resident for each of 2017/18 and 2019/20 then split-year treatment is only possible where you start to have your only home in the UK for the rest of the tax year or you commence full-time work for 365+ days - neither of would seem to apply if you left the UK again in December 2018.

Assuming you are UK domiciled and the remittance basis is not in point, you should then consider whether you can get treaty relief for the periods in 2018/19 when you were outside the UK - you'll need to refer to the treaty (or treaties) between the UK and the country/countries where you were resident to see if you can exclude the income for non-UK duties for the periods where you were treaty resident overseas. If you need to make a treaty claim, you should do this on helpsheet HS302. Where no treaty claim is possible you should look to claim a foreign tax credit - in this case you will need the foreign pages (but not otherwise, unless you have other foreign income to report). In any case you will also need the non-resident pages. Note that if you're filing on paper you should do this by 31 October 2019 and you cannot file the non-resident pages using HMRC's software.

I'd strongly recommend that you seek professional support on this to ensure you report everything properly and claim the relief you're entitled to. Happy to help if necessary.

bubu
Posts: 66
Joined: Wed Aug 06, 2008 3:24 pm

Re: Employment page or Foreign page?

Postby bubu » Thu Jun 20, 2019 7:34 am

Thanks for the reply.

Would it make any difference to my being able to claim split-year if my last day of emplyment was 31st March 2018, tax year (2017/2018), or, does it just matter that I returned to the UK in May, (tax year 2018/2019) which is a new tax year, ans so therefore I count myself as non-resident for tax purposes until May 2018?


Also, regarding treaty reliefs, my company overseas does taxes in a way that seems quite normal in China. Thay actually declare x amount, and pay the taxes for me, then the rest is a bonues, but basically I get a set amount and it is after tax. We don't even get payslips. I am going to guess that, based on that, I probably won't be able to claim treaty relief as I do not even get pay slips and I get paid a fixed amount with i tax taken off from my salary. The owner of this school said it comes off before I am paid, yet they declare my salary to be lower than it is, so THEY save having to pay too much tax.

Based on that, can I still get treaty relief? I presume not. What are my options?

Many thanks.

darthblingbling
Posts: 253
Joined: Wed Aug 02, 2017 9:09 pm

Re: Employment page or Foreign page?

Postby darthblingbling » Thu Jun 20, 2019 7:56 am

Seriously get a professional to file for you on this one occasion, you've asked close to a hundred questions on the matter.

May give you some piece of mind.

JimLittle
Posts: 5
Joined: Thu Nov 19, 2015 6:36 pm

Re: Employment page or Foreign page?

Postby JimLittle » Thu Jun 20, 2019 4:54 pm

Bubu

There are accountants and tax advisers on this forum that give up their valuable time to perhaps more to guide others. They are not here as your personal advisers for free. Sorry I do not think its right what you are doing of taking advantage of others so that you can save money by filing yourself.

Is just foolish you are posting questions continuously in areas that are too complex to answer in this forum that could leave you exposed

Please do us a favour and engage a professional adviser that have gone out of their way to answer your questions.

Jim

bubu
Posts: 66
Joined: Wed Aug 06, 2008 3:24 pm

Re: Employment page or Foreign page?

Postby bubu » Fri Jun 21, 2019 1:18 pm

JimLittle,

I don't like your tone. I haven't come to this forum for a number of years. This is year is a bit special for me and so I am taking advantage of information, which others can also benefit from thank you very much. Isn't that the whole point!

Don't be so presumptuous to claim I am just after free advice, wasting people's time thank you very much! And most of my questions are not that complex at all. For example, should I complete the "Employment page or Foreign page?" is actually a very simple question and saves me having to call HMRC, waiting a long wait on HMRC phone lines, only for the HMRC person to not to even know the answers. So I came onto this forum. Others benefit too. We all do.

bd6759
Posts: 3094
Joined: Sat Feb 01, 2014 3:26 pm

Re: Employment page or Foreign page?

Postby bd6759 » Fri Jun 21, 2019 4:07 pm

Don't be so presumptuous to claim I am just after free advice,
Actually, you are. That is the purpose of posting a question.
And most of my questions are not that complex at all.
Clearly they are, otherwise you wouldn't be asking

bubu
Posts: 66
Joined: Wed Aug 06, 2008 3:24 pm

Re: Employment page or Foreign page?

Postby bubu » Sat Jun 22, 2019 2:13 am

Lol bd6759. Wow, I am allowed to ask questions here, for guidance. What is wrong with that?!

bd6759
Posts: 3094
Joined: Sat Feb 01, 2014 3:26 pm

Re: Employment page or Foreign page?

Postby bd6759 » Sat Jun 22, 2019 6:02 pm

Lol bd6759. Wow, I am allowed to ask questions here, for guidance. What is wrong with that?!
Nothing at all.

The advice you have been given is that you should seek proper help. The simple advice I gave you on another thread seemed to escape your comprehension, so I share the view that you should consider paying someone to deal with these matters because you are not up to it.

Tax is taxing, and there are punitive penalties for getting it wrong. Telling HMRC that you followed the advice on an anonymous forum will not get you of the hook.

bubu
Posts: 66
Joined: Wed Aug 06, 2008 3:24 pm

Re: Employment page or Foreign page?

Postby bubu » Sun Jun 23, 2019 7:29 am

Well, I appreciate the information I have received and I am certainly considering seeking some professional advice. A big thanks to the contributors here.


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