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Posted Tue, 06 May 2025 18:14:16 GMT by Lily Marty
Hello! I need some assistance in understanding my tax obligations for the 2024/2025 tax year. I am a US citizen who moved to the UK in September 2023 for school. In 2024, I was working part-time for a US company while completing my master’s degree in London. I then transitioned to full-time employment with the same US company in November 2024, but still live in London (but I believe am considered non-domicile since I maintain permanent US residence). I am currently on a 2-year graduate scheme visa. I need assistance with understanding what tax I am liable for in the UK, and how to pay it. Specifically, do I owe taxes for while I was working as a student? Also, how do I set up the DPNI scheme and report and pay PAYE tax and NIC directly? Your advice is much appreciated!
Posted Wed, 07 May 2025 08:38:50 GMT by HMRC Admin 25 Response
Hi Lily Marty,
Sorry,we can only provide general information / guidance in this forum.
For an answer to a detailed question of this nature, you would need to contact our Self Assesment helpline here:
Self Assessment tax returns
Or seek professional advice.
Thank you. 
Posted Wed, 07 May 2025 19:33:06 GMT by Clive Smaldon
Not HMRC, see article 20 of the UK/US Double Taxation Treaty re students, if that applies follow that. If it doesnt then you need to determine where tax resident (SRT tests, RDR3) and if tax resident in US under their rules and SRT resident under UK rules i.e. tax resident in both countries at the same time you then need to determine where treaty resident (Article 4 of the UK/US agreement), then follow the article re employment. Not sure why DPNI is under consideration? If there was a UK liability then it would be via self assessment as it would be "foreign income"...but that may not apply at all if you are covered by article 20.

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