Skip to main content

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

Posted Tue, 07 Mar 2023 14:49:42 GMT by
Good afternoon, I am a non-resident, but UK domiciled individual. I am a self employed consultant working as a sole trader but do some of my consulting work for a UK company and am present in the UK for this (approx 20% of my time). The rest of my time and work is carried out overseas. Am I liable for UK income tax only on the portion of my income earned in the UK or on all of my income? Thanks.
Posted Thu, 09 Mar 2023 07:17:27 GMT by HMRC Admin 25
Hi CasCas10 10,

Please see guidance here: 

Tax on your UK income if you live abroad

Thank you. 
Posted Tue, 04 Jul 2023 13:41:00 GMT by
Hello HMRC Admin 25 I am in a similar position, and the link you provided doesn't provide much clarity for self-employed individuals. I am a self-employed non UK resident, with a UK based client. What tax do I need to pay on this income? Thanks!
Posted Tue, 11 Jul 2023 10:03:22 GMT by HMRC Admin 32

As a non UK resident, your self employment, albeit for a UK client, would be declared in the country you are resident.

Thank you.
Posted Thu, 21 Sep 2023 16:45:04 GMT by
Good evening, I wish to register as a non resident sole trader for work in the UK. I need a tax number but cunsultants note thae I first need a NI number that I can't get if non resident. I will need the tax number for Amazon and for whwn I move over in 6-12 months. Thanks
Posted Tue, 26 Sep 2023 12:42:35 GMT by HMRC Admin 17

Please refer to :

Apply for a National Insurance number  .

You dont need the NINO to apply for self assessment - :

Register for Self Assessment   .

Thank you.
Posted Mon, 16 Oct 2023 17:53:51 GMT by
Hello HMRC Admin 32, In a similar situation. Can you explain how this would work in practice, as the income is reported to HMRC by client? As a non-resident doing work for a UK client, the client require UK NI / and UTR and report this income to HMRC. It is clear that as a non-resident, the income should be declared in the country of residence. But when the time comes to file self assessment on this self employment income which is paid by a UK client and has been reported to HMRC by the client, how can it be correctly declared via self assessment without incurring UK tax? Thank you.
Posted Thu, 19 Oct 2023 12:59:20 GMT by HMRC Admin 20
Hi C O

As the income refers to you and not the client, then it is not the client who reports anything.
Please refer to Tax on your UK income if you live abroad

Thank you.
Posted Mon, 06 Nov 2023 22:44:39 GMT by
Hi Admin, am confused, as on the link you provided it says: You usually have to pay tax on your UK income even if you’re not a UK resident. Income includes things like: pension rental income savings interest wages And: You usually have to send a Self Assessment tax return if: you rent out property in the UK you work for yourself in the UK So based on this, I was going to register as SE and declare the income I will receive from a new client in the UK (I am living abroad at the moment). However, on this post you have said: As a non UK resident, your self employment, albeit for a UK client, would be declared in the country you are resident. Please confirm where exactly this income needs to be declared, as the information is contradictory or am I missing something? Many thanks!
Posted Wed, 08 Nov 2023 15:56:33 GMT by HMRC Admin 10
Hi mafcer
whilst it is a UK client, the income is being paid to you abroad and as such nothing needs to be declared
Posted Thu, 09 Nov 2023 15:54:13 GMT by
Thank you HMRC Admins for the clarifications. I still don't understand the implications of generating and providing to the client a UK UTR and NI number simply because the client is based in the UK. Does providing UTR/NI to client not mean that the client reports the associated payments to HMRC, and that as a consequence it needs to be accounted for in a UK return? Can you explain the reason for supplying the UTR / NI if no return is to be made in the UK, in the case of a non-resident receiving payment overseas, as in the scenarios above etc. In my case, I don't want to get into a situation where I have to make an additional return in the UK, just because of a client being based there, and also don't want to fail to make a return if this is expected / triggered because the client reporting payments to the holder of the UTR / NI. If no return is required in the case of non residents receiving UK cleint payments abroad, why require generation and provision of a UTR / NI number? Thanks!
Posted Fri, 10 Nov 2023 21:47:16 GMT by
Hi Admin, thanks also for your response. In that case, I understand if the income is received in an UK bank account, then it will need to be declared in the UK, whereas if it is received in an account abroad, then needs to be declared in that country, is that correct? Thanks again
Posted Mon, 13 Nov 2023 14:57:59 GMT by HMRC Admin 17

mafcer ,
As a non UK resident, you have income from a UK property or land, then that income is taxable in the UK and a tax return is required. 

If you are non resident in the UK and you undertake self employed work for UK clients, where they may even pay you via a UK bank account, then this income is not taxable in the UK, but in your country of residence. 

Interest that arises from  the UK bank account is taxable in the UK, but as disregarded income.  where that interest exceeds £10000,
you will need to complete a self assessment tax return.

Thank you .
Posted Wed, 29 Nov 2023 09:22:52 GMT by
hello, I am a veterinary surgeon, have british citizenship but living abroad permanently. I come over to the UK once a month to work as a locum for 6-7days then go back home. I am a registered sola-trader, do I fill out a self -assessment tax return and pay tax in the UK as I was a resident here? Thanks, Attila
Posted Thu, 30 Nov 2023 15:16:22 GMT by HMRC Admin 10
Please refer to guidance at Tax on your UK income if you live abroad
Posted Fri, 08 Dec 2023 05:50:20 GMT by
I did read all the guides in this matter, but its not very clear. I was hoping you can explain it better to me considering my situation.
Posted Wed, 13 Dec 2023 10:08:41 GMT by HMRC Admin 25
Hi attila trombitas,
If you are in the UK and working here as self employed, then you will need to declare the locum work in a Self Assessment tax return.
Thank you. 
Posted Thu, 11 Jan 2024 00:00:48 GMT by
Hi there, I live and pay tax in the USA but do self employed work for UK companies. I’ve just come to file my taxes myself for the first time, and despite ticking the box saying I’m not a UK resident, the calculation comes to me owing some £20,000. Should I change my answer to the question about having >£1000 turnover from ‘yes’ to ‘no’? Otherwise, how else do I submit the form online showing that I pay taxes in the USA and so don’t owe any in the uk? Thanks so much for your help!
Posted Tue, 16 Jan 2024 15:28:58 GMT by HMRC Admin 10
You would show the income as self employment - converted to sterling - and also show it under the foreign page. You can then claim foreign tax credit relief for the tax paid in the US. as non resident, you need to complete the residence section as well and as a US resident no personal allowances are due.
Posted Sun, 28 Jan 2024 12:48:59 GMT by
Hi there I am in a similar situation as some people above. Living in Hong Kong and employed paying tax there , live there full time. I have a contract for services with a UK company ( I am not an owner or direct) I dont get paid a fixed amount its commission only based on the clients i bring in, its paid into a uk bank account . So I am a sole trader from this point of view. I am confused about the distinction . You said somebody self employed with clients paying into a uk bank account would have no obligation to file but if there is some kind of contract for services does this work in the same way? or would I need to file that income in uk, in country of residence , or both? thanks

You must be signed in to post in this forum.