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Residence status

This section is accessed via the data input tab within the tax return and is used to enter details for non-residents and those claiming split-year treatment.

Note: Taxfiler support staff cannot give definitive advice on non-residence status. The HMRC guidance notes give help on filling out the non residence pages and the HMRC Statutory Residence Test should be used to ascertain residence status.

  • Not resident in UK? – tick the box if the tax payer is not resident in the UK for the whole of the year.
  • Eligible for overseas workday relief? – tick the box if the tax payer is eligible for overseas workday relief. Enter the amount of relief on the employment pages.
  • Are any foreign earnings for an earlier year?
  • Requesting split year treatment? – tick the box to request split year treatment. Split year treatment can only be claimed if the taxpayer is resident in the UK.
  • Does more than 1 case of split year treatment apply? – tick the box if more than one case of split year treatment applies. This field is only available from the 2015 tax year.
  • Date from which UK part of split year begins or ends – when claiming split year treatment you must enter the date from which the split year begins or ends. This field is only available from the 2015 tax year.
  • Meets the third automatic overseas test? – this field is only available from 2015.Tick this box if the conditions for the third automatic overseas test have been met. See the statutory residence test at RDR3. The third automatic overseas test is satisfied if the taxpayer works full-time overseas over the tax year, without any significant breaks from overseas work, and spends fewer than 91 days in the UK in the tax year, and the number of days in the tax year on which they work for more than three hours in the UK is less than 31.The third automatic overseas test does not apply if the tax payer has a relevant job on board a vehicle, aircraft or ship and at least six of the trips made for that job begin or end in the UK.
  • Resident in the UK last year? – tick the box if the tax payer was resident in the UK for the previous tax year. Are any foreign earnings for an earlier year?If the tax payer is eligible for overseas workday relief and all or part of the income relieved was earned in a prior year, tick the box.
  • Date arrived in the UK (if during year) – enter the date the tax payer arrived in the UK. If you enter a date that is not within the tax year it will not be included on the Tax Return. This field is only available for years before 2015.
  • Date left the UK (if during year) – enter the date the tax payer left the UK. If you enter a date that is not within the tax year it will not be included on the Tax Return. This field is only available for years before 2015.
  • UK resident in any of the previous 3 tax years? – tick the box if the tax payer was resident in the UK for any of the previous 3 tax years.
  • Had a gap between employments during this year?
  • Has a home overseas? – tick the box if the tax payer has a home overseas.

Visits and ties to UK

  • Days spent in UK during year – enter the number of whole days that the tax payer was in the UK during the tax year.
  • Days attributed to exceptional circumstances – enter the number of days in the UK that were due to exceptional circumstances,
  • Days attributed to specified COVID-19 related work – enter the number of days spent in the UK that related to specific COVID-19 related work (within 2020/21 and 2021/22 tax years).
  • Number of ties to the UK – enter the number of ties that the tax payer has to the UK. Enter details of the ties in the additional text note. See HMRC Guidance on Statutory Residence Test.
  • Workdays in the UK – enter the number of days for which the tax payer worked for more than 3 hours in the UK.
  • Workdays overseas – enter the number of days for which the tax payer worked for more than 3 hours overseas.

Personal allowances for non-residents and dual residents

This section will only be shown if the tax payer is non-resident or dual resident.

  • Claiming personal allowances under terms of DTA? – tick the box to claim personal allowances under the terms of a Double Taxation Agreement. HMRC guidance on the impact of Double Taxation Agreements can be found here.
  • Claiming personal allowances on some other basis? – tick the box to claim personal allowances for another reason, such as residence or citizenship.
  • Countries of which national and/or resident – enter the country or countries of which the tax payer is a national or resident and on which basis the claim for personal allowances is being made.

Residence in other countries

  • Country resident for tax purposes this year – if the tax payer is non-resident, enter the country of residence.
  • Also resident last year? – if the tax payer was resident in the same country last year, tick the box.
  • Second country resident for tax purposes this year – if the tax payer was resident in more than one country this tax year (other than the UK), enter the second country of residence.
  • Also resident last year? – tick the box if the tax payer was resident in the same country last year.
  • Amount of DTA income on which relief is claimed – if claiming partial relief from UK tax under a Double Taxation Agreement which limits the rate at which the UK can tax the income, enter the amount of income that is applicable for relief. Do not include income that is fully exempt from UK tax.
  • Relief claimed under DTA for residence in another country – enter the relief being claimed under a Double Taxation Agreement for dual residency. The dual resident helpsheet should be completed and submitted as an attachment to the Tax Return. See HMRC Helpsheet 302 Dual residents.
  • Relief claimed under other provisions of a DTA – enter the relief being claimed by a non-resident under a Double Taxation Agreement. Helpsheet 304 should be completed and submitted as an attachment to the Tax Return. See HMRC Helpsheet 304 Non-residents – relief under Double Taxation Agreements.

Domicile

  • Domiciled outside UK for Income Tax or CGT? – tick the box if the tax payer was domiciled outside the UK for IT or CGT purposes.

The remainder of the fields in this section will only be displayed if the box is ticked.

  • Deemed UK domicile under Condition A?
  • Deemed UK domicile under condition B?
  • Years resident in the UK in the previous 20 years
  • First year domiciled outside UK? – tick the box if this is the first tax year that the tax payer is domiciled outside the UK.
  • Date on which domicile changed – enter the date on which the domicile changed.
  • Born in UK but never domiciled? – tick the box if the tax payer was born in the UK but never domiciled.
  • If born outside UK, date came to live in UK – enter the date that the tax payer came to live in the UK, if not born in the UK.

Additional text note for Tax Return

Enter any additional information you wish to appear in the white space of the tax return.