Hi all,

Not sure if anyone can help here at all, I am due to relocate to be with my fiance in Vancouver this coming Saturday 05th October. I think this leaves me right on the cusp of the 183 day rule, however I am unsure if I would qualify for split year treatment?

​​​​​Can anyone advise?

Thanks,
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For the UK or Canada? Are you still going to be employed by a UK company or will you go the self employed route that was suggested before in your other thread? Do you have PR?
Working remotely for UK company from Canada

This is all new to me, so I'm unsure of the tax implications! I would be working part-time as a self employed contractor for a UK company, and part time on payroll for a Canadian employer. I would average 35 hours work a week, and my fiance certainly manages this!

PR was activated in Jan also, unsure if this changes any position?

Thanks So much!
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So you will be an employee of a Canadian company and also self employed - requiring you to keep meticulous records of invoicing the UK company, amounts received and the exchange rate given - as well as being able to offset a lot of expenses for tax purposes (on your self employed income) for use of home office Don't forget the tax year in Canada runs January to December

This might be of use: https://britishexpats.com/wiki/Category:Taxes-Canada and https://www.canada.ca/en/revenue-age...mmigrants.html and https://www.canada.ca/en/revenue-age...-expenses.html

Good luck with all of this!

I JUST managed to get split year tax treatment from the UK to Canada, mainly coz of my overseas holidays (we moved for good in mid-November, but had enough days out of the UK to qualify). Our problem was an 'enduring tie', which was not being able to sell our UK house, but I guess I was able to prove that it was not for lack of trying.

Yes, we were granted split year tax treatment, but we certainly didn't have you complications of ongoing UK employment to content with.

Glad to hear you managed to get things sorted. When you say days out the UK, do you mean that these can be discounted from your 183 day period? I'm hoping the UK employment shouldn't be an issue as technically I will be employed in Canada, just contracting services on a short term basis back to the UK and the majority of my hours will be undertaken for Canadian companies. Here's to hoping anyway!

Thanks!

I sent all my days calculations in to HMRC. They specified 'days in the UK' (i.e. not days you were employed by a UK company), so I included our soft landing trip to Canada and a couple of holidays in Europe as days outside the UK, and squeaked in by about 6 days.

Once you have spent 183 days in a tax year (present at midnight on that day) you are UK resident.

Generally, split year treatment will only apply if you are working full time abroad (an average of 35 hours per week) or if you cease to have a home in the UK.

The rules can be found in RDR3 - I can't post links but google "RDRM12000" and look at cases 1-3 for the relevant criteria

All I can tell you is that HMRC did qualify us for split year tax treatment based on just getting 183 days allowing for days physically out of the UK.