Dual Taxation - Returning to UK

[Magpie252]

I've finally delivered my contract in Switzerland & have returned to the UK, I have a potential UK offer for additional work or the possibility to stay in Switzerland

Anybody have experience on how double taxations rules are applied when returning to the UK?

I've been treated as Swiss tax resident & paid all taxes in Switzerland, I haven't paid UK tax for the last two tax years.

If I take the offer in the UK & Hector decides to asses my 2015/16 Swiss income to date, I'd effectively be working 2 months for free to cover the additional UK tax

Before NLUK chimes in, I don't have an accountant, I called the HMRC help line, they will call me back on the 11th Jan

[LisaContractorUmbrella]

Did you complete a P85 when you left the UK i.e. did you give up tax residency? If so, then I am pretty sure you can work in the UK for a couple of months without relinquishing your Swiss tax status

[Magpie252]

I didn't complete a P85, my move to Switzerland coincided with the end of the tax year so no relief/refund was required.

In any case, the guidance notes on the P85 say not to complete it if your required to do Self Assessment, so I wouldn't have done one anyway

[Magpie252]

So, HMRC's help line is useless, but no surprise there.

It turns out that those returning to the UK can apply for 'Dual Tax Status', essentially your foreign income is 'ring fenced' and untouched by Hector, but there are limits on how many days you spent/worked in the UK, family links & if you kept a home over here.
The good news being I get to use all of my 15/16 tax free allowance in the next 6 weeks looks like I'll be back in the saddle next week.

On line tool to check your status here:
HM Revenue & Customs: Residency Test

Interesting reading on residency:
https://www.gov.uk/government/public...dence-test-srt