I have been offered a job in India for two years starting October 2018, returning September 2020. I will be paid and taxed in India on my work there. I will be employed in the UK until October 2018, and will be employed in the UK on my return in September 2020. I complete an annual selfassessment tax return in the UK (I do a bit of freelance jewellery design on top of my employed income). I don't own any UK property. How will I be taxed in the UK in 2018/19 and 2020/21? Is there any UK tax reporting I'll have to do in 2019/20? When I bring the money I've saved in  India back to the UK in 2020 are there any tax implications, or is it fairly straightforward?

Arthur Weller replies:
See HMRC’s guidance note ‘Statutory Residence Test (SRT)’ (www.gov.uk/government/uploads/system/uploads/attachment_data/file/547118/160803_RDR3_August2016_v2_0final_078500.pdf). For 2018/19, depending on the number of days you are in the UK, you could qualify for Case 1 ‘split year’ treatment - see page 53 of HMRC’s guidance. For 2020/21, again depending on the number of days you are in the UK, you could qualify for Cases 4 or 5 or 6 or 8 ‘split year’ treatment. On the assumption that you are not UK resident for 2019/20 and qualify as non-UK resident for 2018/19 and 2020/21 due to ‘split year’ treatment, any money you earn in India is not subject to UK income tax, and can be brought freely into the UK.