Self assessment, working at home tax relief and self-employment

Hello. I have three enquiries, thank you. 1. I have moved to UK on March 2022 via BNO visa, before which I have never been a UK tax resident. Under the RDR3: Statutory Residence Test (SRT) notes, 2.2 Second automatic overseas test, I shall be a non-resident for tax year 2021/22. I have an overseas job before moving to UK, which I continued to work from home for the same employer after moving to UK. As I am a non-resident in year 2021/22, do I need to report self assessment for the tax year 2021/22? 2. Am I eligible to the working at home tax relief for tax year 2022/23? Does this tax relief constitute a public fund? 3. If, in addition to the above work, I started also to be self-employed at the same time, do I need to report another self assessment to HMRC (and how?)? Thank you very much. 

Hi,
 

For 21/22 if you are non resident with no UK income then there is no requirement to complete a Self Assesment form.  However please check this on the criteria tool.  Please see working from home expenses information : Claim tax relief for your job expenses - this is given as tax relief on your income, if you wish to enquire about public funding please see : Public funds   . Lastly, if you have not already done this, please register as Self Employed : Register for Self Assessment    .

Thank you.

Hello. Thank you for your reply. Re question 1, I am a non tax resident for year 2021/22, but I have work from home since my arrival to UK on March 2022 for the same Hong Kong employer, salaries being paid in my bank account in Hong Kong. Does this March 2022 salary constitutes a UK income, and thus do I need to fill in self assessment for year 2021/22 for this one-month salary as a non tax resident? Re question 2, as suggested above, the working from home is a tax relief based on income (NI). Am I correct to say that this relief does not constitute a public fund? Many thanks.

Hi,
 

The income would be classed as foreign income for the March 22 period and a tax return would be required. Working from home relief does not constitute a public fund . Thank you.