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Where Taxpayers and Advisers Meet

Split year treatment confusion

redversus
Posts: 2
Joined: Wed Oct 09, 2019 4:56 am

Split year treatment confusion

Postby redversus » Wed Oct 09, 2019 5:20 am

Hello all,
I left the UK in June 2018 and have moved permanently to Australia. Before leaving, with things winding down before the move, I only earned £645 as self-employed income in the time between April and June. Since then I have been working full time in Australia and have no plans on returning to the UK. I am completing my tax return and am a little confused as to some of the questions on the forms.
1. Am I right in saying that Overseas work relief will not apply as all UK work was done in whilst in the UK and Australian work whilst in Australia?
2. Do I need to claim personal allowances or partial relief under a double taxation agreement? Am I right in saying that my Australian earnings are exempt from UK taxation as I am no longer resident and do not intend on bringing any of these earnings back to the UK?

Any help would be highly appreciated!

etf
Posts: 618
Joined: Mon Nov 02, 2009 5:25 pm

Re: Split year treatment confusion

Postby etf » Thu Oct 10, 2019 9:25 am

If you are UK resident for 2018/19, but claim split tax year treatment, your Australian earnings in the overseas part of the tax year will not be liable to UK tax.

You will not have to complete the personal allowances for non-residents/overseas workday sections of the return.

redversus
Posts: 2
Joined: Wed Oct 09, 2019 4:56 am

Re: Split year treatment confusion

Postby redversus » Fri Oct 11, 2019 2:40 am

Thank you very much for the response. Am I right in saying that I will not have to enter the details of my Autralian earnings anywhere on the tax forms? I can't see any applicable areas on any of the forms I'm submitting that ask for this information.

etf
Posts: 618
Joined: Mon Nov 02, 2009 5:25 pm

Re: Split year treatment confusion

Postby etf » Fri Oct 11, 2019 8:21 am

Correct, provided all work in the overseas period of the tax year was performed outside the UK.


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