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Posted Fri, 09 Sep 2022 22:17:50 GMT by 9043583
My friend is a UK non-domicile that moved from Singapore to the UK in October 2021 (during the 2021/22 tax year). She was classed as a tax resident in the UK for the 2021/22 tax year as she met the second automatic UK test in that tax year. My friend earned employment income overseas in Singapore in the 2021/22 tax year before she moved to the UK (i.e. between 6th April 2021 and the date that she arrived in the UK in October 2021). My friend meets all of the requirements to qualify for the “Foreign Workers’ Exemption” in the 2021/22 tax year - I understand that she would therefore not need to declare the foreign income that she earned in this tax year prior to her arrival in the UK and she will therefore not need to complete a self assessment tax return for the 2021/22 tax year (she would have no other reason to do so). Is my understanding correct?
Posted Wed, 14 Sep 2022 09:49:11 GMT by HMRC Admin 20
Hi 9043583,

To qualify for the foreign workers' exemption, all of the following have to apply:                            

your income from your overseas job is less than £10,000
your other foreign income (such as bank interest) is less than £100
all your foreign income has been subject to foreign tax (even if you did not have to pay, for example because of a tax-free allowance)
your combined UK and foreign income is within the band for basic rate Income Tax
you do not need to fill in a tax return for any other reason

You can see more information here:
Tax on foreign income

Thank you.
Posted Wed, 14 Sep 2022 09:59:36 GMT by 9043583
My friend qualifies for Foreign Workers' Exemption. Is this exemption automatically applied or would she be required to complete a self assessment tax return for the relevant tax year? She would have no other reason to complete a tax return.
Posted Fri, 16 Sep 2022 10:55:30 GMT by HMRC Admin 20
Hi 9043583,

This needs to be applied for and done in the self assessment return on the SA109.

Thank you.

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