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Posted Wed, 08 May 2024 20:15:59 GMT by Cam
I will be starting a postdoc at a University in Italy this month, but I won't be moving there at least until the Autumn. I am trying to understand how and where I should be paying taxes, and how I should make HMRC aware of my position. Some additional info: - My plan is to move to Italy in October for 7 months (until the end of the contract), to then come back to the UK as I normally live here. - I will not be on a 'remote working' contract. My manager said it's fine for me to stay in the UK (it's a research job), but that's an informal arrangement between us. That said, the uni has my UK address in their records for now. - I am Italian, but I am a resident in the UK with a Settled status. - The job is not fully taxed in Italy, because it's a research job at a public university. However, I still have to pay in some contributions. Thank you in advance!
Posted Wed, 15 May 2024 11:10:13 GMT by HMRC Admin 19
Hi,

This will be dependant on where you consider yourself as tax resident. You can see guidance here:

RDR3 Statutory Residence Test

Thank you.
Posted Tue, 21 May 2024 12:53:05 GMT by Cam
Thank you for the reply. It looks like I will be tax resident in the UK. I do not qualify for any of the automatic oversea tests. Although I might not qualify for any of the automatic UK tests either if I end up living in Italy for 7 months, it looks like I have sufficient ties to the UK: I've been paying taxes here for more than three years and will be in the UK for at least 90 days this tax year. Given the above, how should I make HMRC aware of my employment status abroad (considering also that it is not a remote contract)? Thank you in advance for your help!
Posted Fri, 24 May 2024 11:21:34 GMT by HMRC Admin 25
Hi Cam,
If UK resident you will report this as foreign income
Tax on foreign income Skip to contents of guide Contents
Thank you. 

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