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Sam, Accountant
Category: UK Tax
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Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Capital Gains, CIS ask for Sam Tax
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Hi Sam,I am a UK citizen and have left the UK to work for

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Hi Sam, I am a UK citizen and have left the UK to work for NATO ISAF in Afghanistan. I left the UK around the 24 AUG 12 and my contract began on the 28 AUG 12. I expect to visit the UK for rest and recuperation for approx 70 days between 06 April 2013 and 05 April 2014. My contract will end Aug 28 2014. I own a home in the UK with my girlfriend. Will I have to pay any tax any any of my earnings when I return to the UK for good. Thank you


I'm Lindie, and I’m a moderator for this topic. I sent your requested professional a message to follow up with you here, when they are back online.

If I can help further, please let me know. Thank you for your continued patience.





Thanks for your question and asking for me.


The 70 days that you will return to the UK, during 2013/2014, will this form any pattern (so back for a week every 3 weeks) or any other regular pattern.




Customer: replied 3 years ago.

Hi Sam,


My leave for rest is quite sporadic.


So far in the 2013/2104 tax year I was back in the UK from 11 June - 06 July .


My next leave will be 18 Oct - 08 Nov. After that I may have leave at the end of Feb for 2 weeks . However, if it will cause any tax issues I'll take my leave in another country in Feb, it makes no real difference to me.


Cheers Sam



Thanks for your response and the additional information.

The residency position has changed since 06/04/2013, so both the old and new rules have to be considered.


But as you still pass the third automatic residency test for the period of employment abroad, which states


Third automatic overseas test

1.5 You work full-time overseas over the tax year, without any significant breaks during the tax year from overseas work, and:

you spend fewer than 91 days in the UK in the tax year, and

the number of days in the tax year on which you work for more than three hours in the UK is less than 31.


This is how the old rules considered non residency, but this is why I asked with respect to your time back in the UK, to be sure that there were no aspects to affect this position.


If, you have not already, then you should complete form P85 for HMRC which advises them of your work abroad, and will allow them to award you the consideration of not resident for the whole period, which allows your income from abroad for this time to be free of UK tax.

They will, however arrange to send you a self assessment tax return for the period 2012/2013 and again after 05/04/2014, for 2013/2014, and again for 2014/2015, to incorporate each part tax year and the full tax year (so this spans over 3 tax years)


But you do not have to reconsider your visits back to the UK, this still sees you below the 91 days.



Link here for P85 if you not have already completed and sent this into HMRC


If I could trouble you to rate the level of service I have provided, it would be appreciated, as this ensures I am paid by Just Answer.




Sam, Accountant
Category: UK Tax
Satisfied Customers: 13810
Experience: 26 HMRC expertise, PAYE, Self Assessment ,Residency, Capital Gains, CIS ask for Sam Tax
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Customer: replied 3 years ago.

Cheers Sam,


Just one last quick question. Do you think I'll to pay tax on my income from 28 Aug 2012 - April 2013?


Thanks again



NO, as the non residency applies form the date this employment abroad began through to the day you return to reside in the UK (with the employment abroad having ceased)

So you are treated as not resident throughout.






Customer: replied 3 years ago.

Thank you very much for your help Sam, have a good day.


Best wishes



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