Limit on International Student Tax Free Foreign Income

I will be coming to the UK from the US in September as a full-time student for one year. I have foreign income from a previous employer (U.S. based) that I receive on a monthly basis into a U.S. bank account. Based on the US-UK tax treaty it's my understanding that I will not have to pay UK tax on any of this income that I bring into the UK as long as it's used for my living and educational expenses. Is there a limit on what my expenses can be? I am an older person with a lot of healthcare expenses, for example, and my rent will likely be higher than a young person sharing with many flatmates as I plan to live alone. Do I have to declare the foreign income and my exact expenses? And if I don't bring some of my income into the UK, will I owe tax on that or can I claim the remittance basis?

Hi,

The guidance here Tax on foreign income advises that you may have to account for your living costs if they are more than £15000.00 in a tax year.

Thank you.

Hello, thank you for your response. Does that mean I have to file a self assessment?

Is there guidance or a list of what specifically is considered maintenance other than food and rent? For example, healthcare costs, transportation, pet supplies, buying clothes or household items when I arrive such as furniture, pots and pans etc.

Hi JF

No. You will however have to account for your income and expenses if you earn over £15000 when you are a student.

Thank you.

Hi JF,

Please have a look here: 
Tax on foreign income 
The foreign income shold be used for things like food, rent, bill, study material.  
You may have to account for your living expenses if your foreign income is more than £15000.00.
Thank you. 
 

Hello, Yes I have read every section of the tax code I can find. My rent alone will likely be £24,000. I am happy to provide my tenancy agreement and receipts of everything I spend money on while in the UK, but I do not want to spend my foreign income on things that won't fall under this category. How am I supposed to know what will be counted as "maintenance" unless HMRC explains this ahead of time?

Hi,
Have a look at the guidance:Tax on foreign income on foreign student with a foreign income.
Thankyou

Dear HMRC admins, thank you for answering in this community. I'm posting in this thread because my situation is similar and someone else mind find the answers useful. If I come to the UK as a student, and only pay from my foreign account for tuition, rent and regular maintenance fees, having no income in the UK, but having some foreign income over £2,000, which I don't remit to the UK except university / maintenance expenses above. Would I need to file self-assessment, or would student maintenance expenses qualify for the exception under ITA07/s809e? Would payment of visa fees to UKVI be included in the "regular maintenance"? If during the time in the UK I apply for a different visa (e.g. Global Talent) but continue on a full-time PhD course, would the same rules about university fees and regular maintenance apply to me as long as I'm a full-time student, but on a different type of visa?

Hi Emerland

Please take a look at guidance here If you come to study in the UK

Thank you

Dear HMRC admins, I've carefully studied the guidance "If you come to study in the UK" and I still have the following questions: 1) If I study on a full time PhD course, but have a Global Talent visa, would this guidance apply in my case? Details for clarity: PhD is full-time, I don't work in the UK, but I have foreign income over £2,000. I don't bring this income to the UK, except tuition fee and basic maintenance expenses. My wife is full-time employed in the UK, which is also contributing to our expenses. 2) Based on my understanding, as long as I'm a full-time student and I don't bring foreign income into the UK (other than living costs and course fees), then I don't need to file self-assessment, is this correct?

Hi Emerland,
You are correct.
Thank you