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Posted Wed, 04 Oct 2023 21:23:36 GMT by
Hi, Here's my situation - I am moving to the UK in November 2023 and work remotely for a Dutch employer. - My income will be paid into a Dutch bank account. I do not plan to remit the income into the UK. - My employer will issue an A1 certificate. Based on this: - Will my employer incur UK's NIC in addition to Dutch social security? Or the A1 certification take care of that. - My income will not be taxable under the UK for the fiscal year April 2023 to April 2024, correct? - If I stay beyond September 2024, will my foreign/dutch income may become taxable? If so, what is the rule? how do i go about assessment/filing? Thanks
Posted Tue, 10 Oct 2023 10:47:09 GMT by HMRC Admin 32 Response
Hi,

You will have to establish your residence position in the first instance. Please see RDR3 Statutory Residence Test which will help you do this.  

RDR3 Statutory Residence Test

Please also see Tax on foreign income: Overview.  

Tax on foreign income

If you are regarded as UK resident then you are required to declare your worldwide income to the UK. If not UK resident then your income should be declared to your country of residence.  

With regard to your national insurance enquiry, please contact the National Insurance team.

National Insurance: non-UK residents

Thank you.

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