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Posted Mon, 16 Jan 2023 13:42:27 GMT by
I hope you can help with this query. For the 2021/22 tax year, I am non UK tax resident. I was not in UK employment during that year. In my self assessment form I have NOT clicked the "Employment" button as the instruction states "Do not tick this box if you were not resident in the UK and there is no liability to UK income tax in respect of employment income". During that tax year however I did have RSUs vest, which were subject to UK taxes as I had been resident in the UK for some of the time between granting and vesting. My employer withheld shares upon vesting to cover the UK tax exposure and have provided a supplementary P45 Part 1A form with the details. For my 2021/22 self assessment, in which section do I capture this information? Under "Employment" as earnings and tax paid? Or under Foreign income? Or somewhere else. Many thanks.
Posted Thu, 19 Jan 2023 16:14:32 GMT by HMRC Admin 5
Hi,

As they have given the information on aP45, this should be shown as employment income,

Thank you.
Posted Tue, 02 Jan 2024 20:47:04 GMT by
I am in a similar situation. Non-UK tax resident, living and working in the US since 02/2022, however I still have shares vesting from a period of time during which I was a UK resident. My company withholds shares at the source to cover the tax liability however the fixed % they use is larger than the actual tax rate which means that I always receive some income on my UK bank account. In my PAYE page it looks like I had 4 different employments (given the quarterly vesting schedule) during the 22/23 tax year. - Do I keep these as 4 different employers? - Do I need to report all of my other non-UK income (US & other foreign income)? - Given that I don't have any other UK income and the total RSU income
Posted Wed, 10 Jan 2024 12:04:34 GMT by HMRC Admin 10
Hi
You can report them as 1source of employment and just add them all together.
As no longer resident, it is only your UK income that you report.

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