Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 08 Nov 2023 15:52:14 GMT by Katie R
Could you please advise what would be the correct treatment on the case that I am a Canadian/UK national. Have a residential home let out in Canada, spent only few days there in the last 5 years and I permanently lived in the UK since 2019. I am working with a Canadian company on the payroll, receiving dollars. Do I have to declare my salary and rental income in the UK?
Posted Fri, 10 Nov 2023 10:47:16 GMT by HMRC Admin 25
Hi Katie R,
If you are a UK tax resident and domicile, you need to declare your worldwide income in the UK
Please see guidance here:
Tax on foreign income
Thank you
Posted Fri, 10 Nov 2023 11:00:06 GMT by Katie R
Would the scenario change if I am domiciled in Canada?
Posted Tue, 14 Nov 2023 12:06:30 GMT by HMRC Admin 5 Response
Hi Katie R

As advised, if UK tax resident and domicile, you need to declare your worldwide income in the UK -  Tax on foreign income.  
If you are UK resident and not domiciled, then by default your have to declare your world-wide income and gains; however, you have the option to use the remittance basis instead, where you only declare all UK income and gains and only that overseas income and gains, remitted to the UK.  
Have a look at RDR section 9, as the remittance basis is not always cost effective:  Guidance note for residence, domicile and the remittance basis: RDR1

Thank you

You must be signed in to post in this forum.