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Going to America

27 May 2009
Issue: 4207 / Categories: Forum & Feedback , Income Tax
A client is going to work in the USA for less than a complete UK tax year. What forms need to be completed and what income from abroad will need to be declared?

My client was self employed until this ceased on 31 July 2008. He went to the USA on 15 August 2008 to take up employment and expects to remain there until 31 December 2009. I have the following questions.

First with regard to preparing the 2008/09 tax return do I need to include overseas employment and tax deducted up to 5 April 2009? If so in which boxes of the form will entries need to be made?

Second as the client is expected to be resident in the USA for the whole of the calendar year 2009 will he have a duty to file a 2009 USA tax return?

Third I presume that the UK tax return pages on non-residence and split-year treatment do not need to be completed in view of the taxpayer not being absent for a complete tax year?

Fourth ...

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