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Posted Tue, 18 Jul 2023 05:30:12 GMT by
I'm planning to move back to the UK in October. I'm currently working for a company in Singapore, but I'll be getting the money sent to my UK bank account. How do I pay income and National Insurance on this?
Posted Fri, 21 Jul 2023 16:02:10 GMT by HMRC Admin 5
Hi

You would need to take the residency test at RDR3
RDR3 Statutory Residence Test
to determine your residency position for 23/24 tax year and check if split year treatment applies.  
If it does, you would only report your income from the date you arrived in the UK.  
If you are tax resident for the full tax year and split year treatment does not apply, you would need to declare your Singapore income and claim a foreign tax credit for tax paid in Singapore.  
For National Insurance, you will need to contact the NIC helpline Number 0300 200 3500, Text Relay 18001 0300 200 3500, (Text Relay) Overseas +44 191 203 7010 (Open Monday to Friday: 8am to 6pm Closed on Saturdays, Sundays and Bank Holidays).  Web Address National Insurance: detailed information

Thank you

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