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Posted Mon, 15 May 2023 22:21:45 GMT by JF
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?
Posted Mon, 22 May 2023 13:35:04 GMT by HMRC Admin 5

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.
Posted Mon, 22 May 2023 14:52:00 GMT by JF
Hello, thank you for your response. Does that mean I have to file a self assessment?
Posted Mon, 22 May 2023 15:50:28 GMT by JF
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.
Posted Wed, 24 May 2023 15:28:36 GMT by HMRC Admin 5

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

Thank you.
Posted Thu, 25 May 2023 09:40:17 GMT by HMRC Admin 25
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. 
Posted Thu, 25 May 2023 11:12:27 GMT by JF
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?
Posted Fri, 26 May 2023 11:59:42 GMT by HMRC Admin 8
Have a look at the guidance:Tax on foreign income on foreign student with a foreign income.

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