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Posted Thu, 27 Oct 2022 16:12:07 GMT by Guo Yan Chan
My wife owns an oversea home and had been living in that home or over 30 days during the 6 April 2021 to 5 April 2022. She had no income since she arrived UK on 28 December 2021 by using the BNO visa. Does she need to submit the self assessment form?
Posted Mon, 31 Oct 2022 15:07:09 GMT by HMRC Admin 17

Your wife will need to take the residency tests, to determine her residence status for the tax year 20/21. 

If your wife is deemed resident for the full tax year, then she will need to consider her domicile status, as this could mean
that she is taxable on her foreign income in the UK. 

See link:

Residence, domicile and the remittance basis: RDR1     .

Thank you.

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