[JGreen1990]

Hi all,

I moved out to Abu Dhabi on 31st August and I'm seeking some advice...

I'd like to head back for Christmas to see the family and if I do so - will I then get taxed on my full UAE salary between 31st August and 23rd December?

Any advice would be great.

Thanks in advance,
Josh

 

[Stevesolar]

Hi,
Depends on many factors.
You need to look at the SRT to determine your tax status

https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt
Cheers
Steve

 

[Dunedin]

The following may be of assistance to JGreen1990.

For UK domestic purposes, the rules for residence are set out in the Statutory Residence Test. In his circumstances, the approach is-
• Look first at the rules for full time employment abroad for the next tax year, 2018/19. Is he likely to be non-resident for that year.
• It is only if non residence is in due course established for 2018/19, that the rules on split year treatment can be considered for 2017/18.
• The split year rules are a version of the rules for a full year but the number of “allowable” days is reduced proportionately.

He should then consider whether he gains relief from UK tax under the UEA double tax treaty. This treaty is new and can be seen here.
https://www.gov.uk/government/uploa...ta/file/584114/UK-UAE-DTC_GOV.UK-in-force.pdf
Article 15 deals with employment income.