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Posted Sat, 27 May 2023 12:49:07 GMT by Pierfrancesco Zeoli
Hello, i am an Italian citizen (Italian passport) who lived and studied in the UK since 2016. I was self-employed in the UK for the tax year 2020-2021. Then for the tax year 2021-2022 i moved abroad to Germany to work as an employee. I did not remit the money to the UK and my unremitted income from job abroad is more than £2000. First, i filled in a form asking to be deregister as a self-employed. I cannot fill in the self-assessment return for 2021-2022 because i was not domiciled in the UK for that tax year. When completing the SA109 form, should i claim the remittance basis? if yes, how do i make sure i do not get taxed in the UK for my foreign income which i DID NOT REMIT TO THE UK? Many thanks
Posted Wed, 31 May 2023 14:51:11 GMT by HMRC Admin 25
Hi Pierfrancesco Zeoli,
It is up to you if you are claiming the remittance basis if you meet the criteria to allow you to do so:
Remittance basis 2023 (HS264) Updated 6 April 2023
Thank you. 

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