Re: Working over seas, split year and 16/17 self assessment?
Posted: February 3rd, 2017, 4:59 pm
Hi Fred
Generally when split year treatment applies, you fill in SA 109 which gives the information required to determine whether it does in fact apply. After that, on the main form it depends on the nature of your income as to what you fill in.
From your summary, the £11k of pension will always be taxable in the UK. It is UK source income and not eligible for non residents relief, as they call it. Your dividend income is eligible for non residents relief but because it is less than the dividend allowance it makes no difference. For form filling purposes, you should put in the full amount, but I wouldn't bother with actually claiming relief as you do not need to. As for your foreign employment income, you do not include that at all.
Once the company is struck off, you shouldn't have to file a return in principle except that they may ask you to do so. In that case, you do have to, but again only with the UK source income.
Hope that helps
David
Generally when split year treatment applies, you fill in SA 109 which gives the information required to determine whether it does in fact apply. After that, on the main form it depends on the nature of your income as to what you fill in.
From your summary, the £11k of pension will always be taxable in the UK. It is UK source income and not eligible for non residents relief, as they call it. Your dividend income is eligible for non residents relief but because it is less than the dividend allowance it makes no difference. For form filling purposes, you should put in the full amount, but I wouldn't bother with actually claiming relief as you do not need to. As for your foreign employment income, you do not include that at all.
Once the company is struck off, you shouldn't have to file a return in principle except that they may ask you to do so. In that case, you do have to, but again only with the UK source income.
Hope that helps
David