FrankButcher

Hi,

After reading this board for many years it is belatedly time to contribute. After almost 4 years (May 11 though Dec 14) I quit my job in Qatar to return home due to a change in circumstances.

It is now self assessment time in the UK and SA109 is requiring me to complete all sorts of detail including number of days in UK, ties to the UK, workdays spent overseas, etc etc.

Basically it looks very tricky and potentially misleading if not dealt with very carefully.

To my mind I left the UK for full time employment in 2011 (split year), never spent more than 90 days in the UK, had 12-13 and 13-14 totally out of UK with 14-15 as a split year. I had family and accommodation in the UK over this period, but no work was carried out in the UK and Qatar was my main residence. I thought I should be clear of HMRC?

Am I missing something here? Hopefully not......

TGFKASE

My employer of 15 years has routinely managed to move me off, then back on a UK-based salary structure. Each time this happens, I have to go through the rigmarole of completing the HMRC forms...

However, on this occasion, I simply write to them, pointing out that many of the questions being asked of me were now so historical that I feared confusing the issue if I put down something not precisely has had been reported previously..

They obviously read the letter, checked the facts I had given them, and agreed with me. NT coding issued faster than it ever has before...

May not answer the question, but it may be an idea to try..

FrankButcher

Thanks for the response. All for the honest approach but worried that the HMRC jobsworths wouldn't entertain that concept when faced with a set of box ticks. It seems that I pass the conclusive test for 2 x full years based full time and 91 days away. This must count for something.

Johnnyboy11

From what you've posted, you should be UK non-resident for your entire time spent overseas, so no UK tax liability. The statutory residence test rules changed in April 2013 to be more objective, introducing 'connecting factors' but in your case working full time overseas and limiting your visits to the UK is the key to being conclusively non-resident under both the old and new SRTs. HMRC don't need further details, other than confirmation that you were working full-time overseas with limited UK visits, and I certainly wouldn't give them any more information without first investing in some professional advice (overseas tax specialist or similar).

From April 2013, I started keeping detailed records of my movements in and out of the UK and overseas work (timesheets, payslips, flight boarding passes, car rental contracts etc.), all in anticipation of being presented with a SA109 if/ when I return to the UK.

FrankButcher

Thanks Johnnyboy,

Also my initial understanding, but SA109 is laid out in a way which is un-intuitive to say the least, and could easily lead to imparting the wrong information. Professional advice will be sought....