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Old 28.12.2013, 20:08
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how is any overlap period in tax years treated (eg Jan 1 - April 5)

I've been pondering a move from the UK to Switzerland for a few years, and am now forming more concrete plans to do so.

I had naively assumed that other countries, Switzerland included, shared dates for the (pesronal) tax year with the UK, where it starts April 6. In fact, it seems that most countries have a tax year which starts Jan 1.

My plan had been to migrate in the first week of April, thus making a "clean" transition: I would have been UK resident for the year to April 5, and non UK resident for the year beginning April 6; non Swiss resident for the year ending April 5, and Swiss resident for the year beginning April 6.

But because the tax year dates are different, I will be UK resident for the year ending April 5, 2014, and Swiss resident for the year ending Dec 31, 2014. This gives an overlap period of Jan 1 - April 5 when I am resident in both countries.

This must be a common situation but I've been unable to satisfy myself on how the overlap is treated, based on web research. Perhaps I just don't know what I should be searching for?

Presumably the treatment is determined fairly by the specifics of the double taxation treaty, but I haven't been able to find out what it says.

I have gathered that in the UK there used to be a "split year" concept, but it seems that with the new statutory residency test, this will no longer be a thing.

As before, I'm quite happy to take some advice on this later, but since it must be a common enough scenario, I'm interested to hear people's take on it first, and improve my understanding before taking the advice.
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Old 28.12.2013, 20:32
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Re: how is any overlap period in tax years treated (eg Jan 1 - April 5)

It's quite simple really, You will need to do a tax return for the whole April-April year in the UK ( then deregister if appropriate) declaring all your UK earnings. When you start in CH you will be in the quellensteur (sp?) = PAYE for the first few years anyway, so no need for a tax return unless you earn more than 120K in a given calendar year.

Have a look through the http://www.englishforum.ch/finance-banking-taxation/ forum for lots more detail about the Swiss side of things.
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