Working Overseas

If you are UK non-resident you may still be able to get a personal allowance in certain situations.

If your client is based overseas with no presence in the UK, then the IR35 rules don’t apply. If they are based overseas but do have a connection to the UK, then they have to assess your IR35 status.

Possibly. You should complete the statutory residency test (SRT) tests questions to check your residency status and make sure.

You are only eligible for split-year treatment for a tax year if you are UK resident under the SRT for that tax year and you arrive (or depart) from the UK in that year.

If you arrive in the UK, or leave the UK during the tax year, special rules apply. These are known as ‘split year rules’.

A P85 is form completed by anyone who plans to leave the UK to work abroad full-time for at least one complete tax year. It helps to ensure that your UK tax position is correct.

You only need to tell HMRC about living/working abroad if you expect to break your UK tax residence.

Because there may be specific local tax implications and restrictions in operating through your company (or individually) overseas, we recommend that you seek advice from an overseas specialist before making a decision.

There are three elements to the statutory residency tests: the ‘automatic overseas tests’, the ‘automatic UK tests’ and the ‘sufficient ties tests’.

Your residency position is worked out using the ‘statutory residency’ tests devised by HMRC.