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Posted Tue, 16 Apr 2024 14:49:14 GMT by SHAEHMRC
I am a UK national, non-resident in the UK by virtue of working full time overseas. I hold a bank account in the UK and my family reside there. I wish to transfer my salary earned overseas from my local account to my bank account in the UK to support my family there. I understand from the HMRC guidance that the income I have earned overseas is not taxable in the UK but I wanted to check if the physical act of transferring the income changed this status (ie - is there a tax implication with making the transfer)?
Posted Tue, 23 Apr 2024 10:52:19 GMT by HMRC Admin 25 Response
Hi SHAEHMRC,
As you are not tax resident in the UK in the tax year that you earn the income, it is not taxable in the UK, even if transferred to your UK bank account.
Thank you. 
Posted Wed, 01 May 2024 12:57:27 GMT by SHAEHMRC
Great. The bank account in question is a joint account with my wife. Are there any tax implications on this or with her transferring money out of the joint account (which is essentially my non-resident salary), into her sole account (the reason for this being to avail improved interest rates)?
Posted Thu, 09 May 2024 14:30:00 GMT by HMRC Admin 19 Response
Hi,

There are no tax implications on the transfer of assets between a husband and wife or civil partners. There are also no tax implications on your wife moving money from a joint account to an individual account.

Thank you.

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