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Posted Thu, 10 Aug 2023 21:30:31 GMT by
Hello, I'm a non-domicled moved to the UK 10 months ago (I have never been UK before that). Before my move, I engaged in remote contractual work for a company outside the UK. Although I haven't yet received my salary for that work, the company is now prepared to make the payment. Do I need to pay tax in the UK on this income earned abroad? And should I declare it on my UK self-assessment tax return? There's a possibility this money will be deposited into my UK bank account. Thanks
Posted Tue, 15 Aug 2023 14:09:18 GMT by HMRC Admin 17 Response

Hi,
 
This depends on whether your declaring your income under remittance basis or arising basis - see guidance at :

Paying tax on the remittance basis (Self Assessment helpsheet HS264)     .

Thank you .
Posted Tue, 15 Aug 2023 15:24:41 GMT by
Thank you for your response. Could you please clarify this further? If I choose to bring this money to the UK, will I be required to pay tax on it, regardless of whether it's through the remittance basis or the arising basis? Please note that this income was earned before I relocated to the UK, but I am receiving the payment now.
Posted Thu, 17 Aug 2023 11:23:52 GMT by HMRC Admin 25
Hi Cardinal,
Yes, it will form part of your taxable income.
Thank you. 

 

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