Hi,
I have registered for self assessment for some income I received during a split-year tax year during which I moved home to the UK from abroad. I was abroad for over two years as a student, but from the beginning of April I worked full-time for three months, living, working and paying tax in a country where I was resident (which has a taxation treaty with the UK so we don’t get double taxed).
I moved back around July and began work in September. The amount I earned in the UK and paid tax on (PAYE) was around £9000, below the personal allowance. I have to declare a few thousand I earned working freelance in August.
My question is, does the personal allowance count towards income from the UK only, i.e. the 9000 (taxed) plus the 3000 (so far untaxed), or will HMRC include the amount I earned and paid tax on abroad as part of my income for the whole year? From what I can tell, personal allowance is only on taxable income and my income abroad is not taxable because I was resident there, but split year treatment confuses things. For the whole year, my income would be around 17,000 so above the personal allowance if I were resident in the UK the whole time.
Thanks!
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