i applied for non uk resident in march 2008 as i was working on a contract in the middle east during the tax year 08-09 i was in the uk 78 days, in june 09 i had to return to the uk as i was injured during my job, i have not worked since and only received payments from my companys personla injury insurance. When i returned to the uk i forgot to mention i had returned to hmrc, now i want to start up my own uk ltd company but i have to be a uk resident to do this, ho wdo i become a uk resident again an dwhen i do would my earning from 08-09 be taxable?
Province/Country relating to question: England
Thanks for your question
As you did not complete a full tax year abroad with this employment you will be liable to UK tax on your oversees earnings for both 2007/2008 and 2008/2009, as you will be treated as resident throughout.
You should advise HMRC that you in fact returned to the UK in June 2009, and ask them to send you a self assessment tax return for the two tax year to declare this income (and any other income for those two years)
HMRC will then advise any tax that you will owe.
I did complete a tax year though April 2008 to april 2009 out of the contry and was only in the uk 78 days
I do apologise - you did indeed !
Then the oversees income from tax year 2008/2009 will remain tax free, (as you were out of the UK for more than a full tax year and you did not exceed more than 90 days in the UK) as will the oversees income from 06/04/2009 to June 2009(as you remain non resident from March 2008 to June 2009) - so all you need to do is advise HMRC that you are now back in the UK (you can just write a letter advising the date of return) and you can proceed with your new business venture.
Do you have the address that i would be able to send the letter to inform them of my return in June 2009, and would i still need to fill in a self assesment form even though i have not work upon my return to the uk? for the tax year 09-10 and 10-11?
Thanks for your response
If you do not have any correspondence with your last tax office on it, then you should write to your local office (this can be found on google/telephone directory etc)
If you were not required to complete self assessment with your departure from the UK, then you will not need to fill one in now for 2008/2009 or 2009/2010 and 2010/2011 - although HMRC may ask what you have been living on since June 2009 as this is a long time to be without any money.
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