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UK tax on benefits when abroad?

P11D includes amount relating to overseas employment - is this correct?

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My client works for an international company and in September 2019 he returned to the UK having worked (and lived) in Europe for about 8 years. During that time he was paid in the country he was working in and paid tax there on his salary etc as required by local tax laws. He was, for UK tax purposes, non-resident

Since his return to the UK he has worked for the same organisation and his 2019/20 P11D includes Health Insurance for the time (presumably in that tax year) when he was abroad, and also accounting fees for dealing with his foreign tax return (presumably for the period to the point at which he left.)

These amount will have been reported to HMRC via the P11D but he should not have to pay tax on them as they do not have anything to do with his UK employment. Is that correct?

Should they even be on his P11D?

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By carnmores
07th Jul 2020 08:49

split year treatment should apply and I presume that those benefits prior to his return should be excluded, the easiest way may be to put the P11d figures in the return and then claim back the foreign element together with a white box note

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