Tax status of BNO Visa Holder

My family and I will move to UK in January 2025 via BNO visa. I am employed by a Hong Kong company and I will continuously work for the Company even I live in UK. Thus, I earn a foreign income. For the tax year for 6 April 2024 to 5 April 2025, I stay in UK less than 183 days, and I meet the automatic overseas tests that I work full-time overseas for the tax year, I spend fewer than 90 days in UK for the tax year and I work for more than 3 hours in UK on fewer than 30 days in the tax year. But I will have a house in UK for the tax year which more than 90 days and present in the home more than 30 days (automatic UK tests). Am I a tax resident in UK for the tax year for 6 April 2024 to 5 April 2025? Will I have to pay income tax the tax year?

Please reply.

Hi,

HMRC cannot comment on future events as legislation and/or plans may change. The position on your residence is also for you to determine based on the guidance available, please refer to below for current guidance.

RDRM12000 - Residence: The SRT: Split year treatment

Thank you.

Can BNO passport holders have Personal Allowance for tax payment? Thanks in advance for your reply.

Hi,

If you are not resident in the the UK, then no.

Thank you.