UK Does the split-year treatment apply to trading allowance/1k threshold?

Jul 15, 2021
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United Kingdom
On the UK gov website, it states that you do not need to register as self-employed if you make less than 1k.

I have been freelancing in Germany and am moving to France where I hope to continue freelancing until I find a job. In between leaving Germany and moving to France, I will be back in the UK for a short period of time (1-3 months) and will technically be a UK resident again (no longer resident in Germany and not yet in France).

I want to know, would this 1K threshold apply only to my time in the UK meaning that if I didn’t make more than 1K whilst in the UK then I don’t have to register as self-employed and therefore do a UK tax declaration at the end of the year or would it consider the whole year as a window to make 1K which includes the money I made as a resident in other countries?

*note that anyway, a split-year tax would apply if I had to do 3 declarations. Ideally, I would prefer if I didn’t have to do 3 declarations in total for each country and just do 2 (Germany and France). It would seem silly for example if I only made a small amount such as 200 pounds of casual freelancing whilst in the UK and then had to do a tax declaration that wouldn’t be taxed and anyway would have the split-year treatment applied.

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