Hi All,
So I have a client who holds dual citizenship, moving from the UK back to Canada for a while and will look for a part time job whilst out there.
Already registered for self assessment in the UK, will the Canadian employment income need to be declared on UK tax return?
My initial thoughts would be to declare it under the Income received by person abroad as there's no specific "overseas employment" box to complete unlike Foreign savings/dividends/pensions etc.
Thanks.
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If he's UK tax-resident then he will need to declare all taxable income on his UK tax return.
Employment income should be reported on the normal employment pages, with any foreign tax paid reported on the foreign pages.
First determine if they are UK resident for the year of move.
If they are then decide whether split year is in point.
The answers to those questions will guide you at to where you are going.