Unilateral Relief Working Abroad

What is the process for claiming unilateral relief under S18 by way of credit for foreign tax payable under the law of the relevant country? I am currently working in Brazil with a Digital Nomad visa, after 184 days in the country within any 12 month period I will be considered a resident and liable to pay tax in Brazil. I am wondering how I can claim unilateral relief as I will be paying tax in both the UK and Brazil.

Hi,
 

You pay tax on the income in Brazil and declare the income on a self assessment tax return.  In the additional notes, you note that you are claiming unilateral tax relief. As you have paid tax in Brazil.  HMRC will review your tax return and if it agrees, will give you a credit for up to 100% the tax paid in Brazil.

Thank you. 

Thanks for the response, I have further clarifications: I am not self employed, I pay UK tax as PAYE, does your reply still apply? Also, if I start paying Brasilian tax on a monthly basis in April 2024, when would I make my application for unilateral tax relief?

Hi Hannah O'Leary,
It does. you will need to complete a tax return.
For PAYE, you will still complete the employment page and also the foreign income page in order to claim any applicable credit.
Thank you/