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04 June 2008
Issue: 4161 / Categories: Forum & Feedback
UK tax return obligations for a new non-resident

One of my clients emigrated to live and work in the USA last November and has no intention of returning to the UK. I am completing his tax return for the year ended 5 April 2008 and as I have not dealt with this scenario before I am a little confused as to the income to be declared on the return.

Is 'split-year' treatment relevant here?

The client was self employed in the UK but this ceased in October and he has taken up new employment in the States. Does that US employment income need to be shown on the 2007-08 UK tax return?

And what about his UK income? He has some UK bank interest and dividend income and in view of the property situation decided to let his house for a few years rather than selling it now; so there is income from...

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