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Where Taxpayers and Advisers Meet

Oversea work

Joined:Thu Oct 10, 2019 4:34 am
Oversea work

Postby lren01 » Thu Oct 10, 2019 4:45 am


I have always worked in the UK up until a couple of weeks ago, as a full time PAYE employee.

I have now started working full time in Qatar but I wanted to understand the tax implications of returning to the UK before the end of the tax if the move aboard doesn't work out. My family remain in the UK and I do not have any property ownership in my name so no UK income.

My salary here is broken down into a basic salary part then accommodation, travel and flight allowances.

Ideally Id like some advice of what type of tax %ages I could face if I returned to the UK before the end of the UK tax year. Id also like to understand if any tax would be payable on just my basic salary or the full package (obviously I have significant living costs which the allowances cover).

Hope the above makes sense. Please let me know if you more info.


Joined:Wed Aug 02, 2017 9:09 pm

Re: Oversea work

Postby darthblingbling » Thu Oct 10, 2019 8:14 am

If you don't break UK residency then you will be liable to tax on your worldwide income as it arises as usual.

More information can be found on UK residency by googling RDR3.

The income subject to UK tax may include some of the benefits you mention, exclusions may apply to some.

Broadly speaking, in your circumstances you would need to work full time in Qatar from now until April 2021 in order to treated as non resident throughout your employment in Qatar. Other conditions will apply, but look up working full time overseas and Case 1 on RDR3

Joined:Mon Nov 02, 2009 5:25 pm

Re: Oversea work

Postby etf » Thu Oct 10, 2019 8:44 am

Chapter 7 in HMRC booklet 490 may also be useful background reading.

Return to “Income Tax”