New client has returned to UK after several years employed in Singapore.
Up to 2014/15 he declared his UK property income (below PA) and as non-resident he says HMRC rightly advised him to ignore foreign earnings on SA100
2015/16 he returned permanently to UK 18 September 2015, a week after his Singapore employment ceased permanently and has UK income of salary, dividends and his rents. Singapore salary and tax supplied by client is sterling.
He's probably seen the split year "headline" and thinks his Singapore income 2015/16 should continue to be ignored....
After pickling my brain with the split year (brain on the wane in January) I'd appreciate reassurance to include with DTR as I suspect he's just been in telephone contact with non-agent HMRC helpline who, although OK for easy enquiries, may struggle with this complicated area.
Can someone please confirm he doesn't qualify for split period? And I'd love a nice concise explanation for him as I'm struggling having over-read it!!
Many thanks in advance
Replies (6)
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If he was out of the country for a complete tax year and qualified as non-resident in 2014/15 it seems clear to me that he does qualify for split year treatment. If none of the Singapore earnings were for duties carried out in the UK they should be ignored. You may have one week of Singapore earnings to take into account.
No, the Singapore employment ended one week before he returned to the UK, as I am reading it.