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Posted Thu, 29 Sep 2022 12:54:52 GMT by Paul Johnson
3 years I left the UK to work abroad in Russia. I had a full-time job and was paying tax under the Russian tax system automatically deducted from my salary. 1.5 Year ago, I left this job, but decided to remain in Russia. I then started working as a freelancer and declaring my income to Russia as I am tax resident here. My freelancing is for a European company online. I have not been back to the UK for 3 years. The current circumstances in Russia make it very difficult to transfer money through official means (SWIFT blockage, etc). I've been in-and-out of Russia and traveling around various different countries recently due to the problem in transferring funds. But in, all I've only been in Russia for 100 days this calendar year (January to Now) If I return to the UK, and register as self-employed, would I declare everything in the whole year to the UK? Or would I split between Russia and UK? It's possible I won't be classified as a 'tax resident' in the UK or Russia for this tax year due to spending less than 183 days in Russia and 0 days in the UK. Where should I declare the income?
Posted Fri, 30 Sep 2022 14:42:48 GMT by HMRC Admin 30

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

You can find guidance here

Residence, Domicile and Remittance Basis Manual

If you do not qualify then you will need to report all your foreign income to the UK. You can find guidance here

Tax on foreign income

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

Thank you.

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