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Posted Thu, 18 Jan 2024 17:11:36 GMT by Dian
Hi HMRC Admin, I am just wondering, if I meet ALL conditions under 9.27 of Guidance note for residence, domicile and the remittance basis: RDR1, does it mean I do not have to file Self Assessment tax return for this tax year? I arrived in the UK just a few months ago and am under remote working arrangement with my overseas employer. None of my income has been remitted to UK whether directly or indirectly and I have received no gain or income in the UK. This is my first longer stay in the UK. Thank you very much. /9.27 Normally, if you want to claim the remittance basis, you’ve to complete a Self Assessment tax return. There are 2 exceptions to this which you will need to consider. The first is explained in paragraph 9.15. The other exception is when the following circumstances apply. You: are a non-domiciled UK resident for that tax year have no UK income or gains in the tax year (other than taxed UK income of less than £100) make no remittances of foreign income and gains during the tax year have been a non-domiciled UK resident for fewer than 7 of the previous 9 tax years, or are aged under 18 throughout the whole of the tax year are not required to complete a Self Assessment tax return for any other reason /
Posted Mon, 22 Jan 2024 14:02:47 GMT by HMRC Admin 5
Hi Dian

As you state you only came to the UK a few months ago, then its unlikely that a return is not required for 22/23 as you were not in the UK. This may change for 23/24 as the tax year has not yet ended in order for your to confirm that you have met all the criteria mentioned.

Thank you
Posted Wed, 24 Jan 2024 17:55:31 GMT by
Hi, I am UK citizen, UK based and work for a UK company. I have do also hold an EU passport and am therefore considering relocating to Spain permanently, selling my main residence and working remotely for my UK employer with their permission. My understanding is that once I begin working in Spain I am liable for tax and social security in Spain regardless of tax residency (I plan to move in July 2024). An A1 certificate may provide temporary exemption from Spain's social security. I do submit self assessments and I have read that I declare leaving the UK on the self assessment at the end of the rax year that i leave, but I am concerned up till that point will both Spain and the UK be pursuing me for income tax on income from this employment. It's a bit of a minefield and I can't seem to get reliable information on how the changeover from the UK system to the Spanish works in practice without paying tax twice, or do I have to pay twice and then claim a refund from the UK? Thanks Dan

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