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Posted Sat, 28 Dec 2024 18:08:34 GMT by Bishopcat2 Sodha
I am a UK resident studying in the USA on a USA student visa. I will be interning this summer in NYC and paying USA income tax. I have no other UK or USA income. Do i need to register for UK self assessment ?
Posted Wed, 15 Jan 2025 16:31:13 GMT by HMRC Admin 20 Response
Hi,
Please have a look at article 20 of the UK/USA tax treaty Uk/USA Double Taxation Agreement - 2002).  
You would only be taxable in the USA on your income arising in the USA, as you are a student studying in the USA.  
A tax return is not required for this reason, however, may be required for other reasons.  You can check to see if you need to register for a tax return at
Check if you need to send a Self Assessment tax return
Thank you.

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