Relief as non resident on employed income taxed in Uk

Relief as non resident on employed income taxed...

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Whilst, I have completed many returns for non-resident individuals, who work for overseas employers, I now have a client who is paid under PAYE , by a UK employer, but has achieved non-residency status under the split year rules for part of 2012/13 and fully for 2013/14.

I have entered the employment details as normal and completed the residency pages, but frustratingly I cannot find how to claim relief on the overseas income. Can anyone point me in the right direction, as I cannot find any help from the HMRC instructions !

Replies (6)

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By mhtax
18th May 2014 15:13

Not required entry

If you have split year agreed then I believe you only enter the income which is taxable in the UK

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By SolutionsTAS
21st May 2014 09:12

In the absence of an alternative I attempted to use your suggestion, which achieves the correct tax position, but unfortunately my software doesn`t like the fact there is no income entered for that employment. The software support advise that HMRC expect a figure in box 2 on page E1.

I am looking for a `work around` and plenty of narrative in the white space.

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By mhtax
21st May 2014 19:42

Delete the schedule

I thought that there was a box you could tick which said there was no income so no schedule would be included but if not just delete the schedule.

They are for UK employments and this was not one

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By SolutionsTAS
22nd May 2014 08:35

UK employment

But it is a UK employer, who has paid salary under UK PAYE (NT coding was not acquired at the outset). Therefore, I assumed that it had to be entered as normal and thought that, as with seafarers, there would be a `box` to fill in with the amount of income which fell during a non-resident period.

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By taxhound
22nd May 2014 10:19

Additional information pages

Box 12 on the share employment compensations and deductions page "foreign earnings not taxable in the UK" allows you to make an adjustment - I am looking at a 2011/12 tax return so it may be a different box number in 2013/14.  Is this what you are looking for?

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By SolutionsTAS
22nd May 2014 15:53


Bingo, exactly what I was looking for !  Will probably have forgotten how to do it by the time the next case like this comes along, but many thanks.

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