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Posted Mon, 15 Jan 2024 12:25:25 GMT by
For the past few years, I have submitted a self assessment tax return in the UK for rental income earnt on a UK property, which is in excess of £1,000 but below the annual tax free threshold of £12,570. I recently received casual income of around £700 for helping to edit an academic text book. Do I need to include the £700 on my tax return as my overall income is over £1,000 or, as the casual income is below the trading allowance threshold of £1,000, do I not need to declare the £700 on my tax return? I don't currently pay any tax in the UK as I am a resident for tax purposes in Australia where I'm in full time employment. Thanks.
Posted Wed, 17 Jan 2024 08:34:11 GMT by HMRC Admin 8 Response
Hi,
As a non UK resident who is in receipt of UK property income then you are required to complete a UK self assessment tax retutrn to declare the income from the UK property.
However, as a non UK resident you are not required to include your casual earnings from Australia on your UK tax return.
This income would be declared to the Australian tax authorities and any tax due would be paid in Australia.
Thankyou.
Posted Fri, 19 Jan 2024 08:27:41 GMT by
Thanks very much for replying to my query. My apologies, I didn't explain the circumstances properly. The casual earnings of just under £700 were received for my contribution to the editing of a book compiled by a UK consultancy company. I collaborated with employees/other associates of the UK consultancy, all of whom are UK based, and payment was made to me in UK sterling into my UK bank account. Can you confirm if under these circumstances, the casual earnings should be treated as UK income and declared on the UK tax return please? Many thanks.
Posted Mon, 22 Jan 2024 13:31:04 GMT by HMRC Admin 8 Response
Hi,
Your casual earnings would be classed as self employed income if income tax and national insurance were not deducted at source through PAYE. This means that if it is under the £1000 trading allowance it does not need to be reported to HMRC as it is not considered to be taxable.
We have attached links to help you:
Working for yourself
Trading allowance
We hope that helps
Thank you.

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