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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Not required entry
If you have split year agreed then I believe you only enter the income which is taxable in the UK
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
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?