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Posted Wed, 05 Oct 2022 09:31:12 GMT by CCHK
Hi HMRC, I got my BNO Visa (for Hong Kong people) in June 2021 (last tax year). During the tax year, I spent 0 days in the UK (which made me a non tax resident), but I had a short-term job with a UK employer in Aug/Sept 2021 and did the work online in Hong Kong. The gross pay was below £4,000 for the whole contract. I'd like to ask if I need to do any of the following: 1. Send a tax return and pay tax on this income, as a non tax resident for the tax year 2021-2022 (last tax year)? 2. Fill out Form R43 to claim personal allowance? 3. If the answer to 1 and 2 above is No, do I still need to inform the HMRC about this UK income? If so, how? Many thanks for your kind attention.
Posted Tue, 11 Oct 2022 15:22:24 GMT by HMRC Admin 19

You can see guidance here:

Tax on your UK income if you live abroad

Thank you.
Posted Sun, 30 Oct 2022 17:58:13 GMT by CCHK
Hi HMRC, Thanks for your reply. I have read the info in the link you provided and many other pages on the HMRC website. Because the situations covered on these pages aren’t exactly like my case, I’d like to ask a follow-up question just to be sure. To recap, I got my BNO Visa for Hong Kong people last tax year (2021-2022) and my only income last year came from doing online short-term work in Hong Kong for a UK employer. The income was below £4,000 for the whole period. I stayed 0 days in the UK last tax year and only came to the UK this tax year. My question is whether my assumption that I do NOT need to send a tax return/self-assessment for last tax year (2021-2022) is correct. This assumption is based on several things that I’ve read that may be relevant to my case: 1) I’m not a tax resident last tax year. 2) The only income I earned was below the UK allowance. 3) I had to pay tax for this income in Hong Kong. I sent a tax return there but did not have to pay tax because the income was also below the Hong Kong income tax allowance. (The page you provided above says I don’t have to pay tax in the UK if I already paid tax in my original country, but in my case I did not have to pay tax there just because it was below the income tax allowance there.) I would be grateful if I could know whether I am right in thinking that I don’t need to send a tax turn/self-assessment for last year’s income. Many thanks for your kind attention and help!
Posted Thu, 03 Nov 2022 14:57:58 GMT by HMRC Admin 19

We cannot comment on specific or hypothetical situations.

We can only point you in the direction of the guidance to allow you to make your own conclusions.

Thank you.
Posted Thu, 03 Nov 2022 16:27:02 GMT by CCHK
Hi HMRC, I understand but, for newcomers to the UK, it is quite difficult sometimes to determine whether the info is relevant to us, and drawing the wrong conclusions would have undesirable consequences. May I ask then whether generally speaking the guidance related to "Tax on your UK income if you live abroad" applies to people who have not even started living in the UK? (I got the said income last tax year but moved to the UK only this tax year. This is my actual situation, i.e. not hypothetical.) Many thanks for your kind attention.
Posted Tue, 08 Nov 2022 14:41:50 GMT by HMRC Admin 32

If you qualify for split year then you only report any foreign income for the UK part of the year

Residence, Domicile and Remittance Basis Manual

If you do not qualify then you will need to report all your foreign income to the UK

Tax on foreign income 

The guidance at RDRM12150 on GOV.UK will help you work out if split year treatment applies.

Thank you.

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