Advice needed - self employed friend moved abroad - UK tax return to complete

Model500

Hi
I'm after a bit of advice. A self-employed friend moved to Holland in January of this year with her husband who had taken up a new work position there. At present she hasn't decided how long they will live there for.

My friend is self-employed however she has not done any work whilst in Holland due to looking after one child full-time and being pregnant with another.

She now needs to complete a self assessment tax return for the last complete tax year. She is registered for the online service but wants to get it done before her second child arrives.

She has asked my advice but I'm not really familiar with the tax rules in this instance other than that she definitely needs to complete the tax return based on UK income received.

Does she need to worry about HMRC form SA109 at this moment in time? Any other things to consider.

Any advice much appreciated :-)

Lina

Hi,

As far as I understand, you friend was trading as self employed in uk since 06.04.2012 to January 2013.
It does not matter where she is residing now, she has to complete tax return and declare her income
earned in uk.
If she had a job in Holland, then her income and taxes paid would also have to go on the
tax return.
She does not need to worry about sa109. She is not going to have any income there even if she stayed there.
She needs to stop her class 2 NIC contributions in uk as she is no longer trading.

Hope this helps:001_smile: