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Posted Fri, 15 Mar 2024 12:07:47 GMT by PT Yu
I was born in Hong Kong and have been living in the UK for 9 months (Jul 2023 to Mar 2024). I have never lived in the UK before. My questions are: (1) do I qualify as a 'non-domiciled' resident? does this 'non-domiciled' resident status automatically apply to me based on what I have said about myself above? or does it only apply to me after I have applied for it by some method? (2) If I am a non-domiciled resident and I have met the criteria that my overseas income is less than GBP 2,000 in the tax year and I do not bring it into the UK, do I still need to complete the self-assessment return for this overseas income?
Posted Fri, 22 Mar 2024 12:28:56 GMT by HMRC Admin 20 Response
Hi PT Yu,
HMRC cannot advise you on your residence as that is for you to determine based on the guidance available. please refer to:-
 RDR3 Statutory Residence Test and Remittance basis 2023 (HS264).
Thank you.

 

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