Skip to main content

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

Posted Thu, 21 Nov 2024 00:02:23 GMT by Tao Sheng
I am a non-resident director of a UK company and no longer live in the UK. I pay taxes in my home country (China) under the 2011 China-UK Double Taxation Agreement, as amended in 2013. 1. Am I still required to file a UK self-assessment tax return as a company director if I reside abroad and pay taxes in China? 2. If I can no longer access my National Insurance Number, what steps should I take to file a Self Assessment? 3. What documents are generally required to prove that taxes have been paid in another country to claim double taxation relief under this agreement? Additionally: 4. I do not draw a salary or dividends from the UK company. The income to the company account is used solely to pay for business services and purchase products. Could you clarify what qualifies as a UK income source for tax purposes? Specifically, does income received by the company but used entirely for business expenses count as my personal UK income?
Posted Wed, 27 Nov 2024 08:28:03 GMT by HMRC Admin 19 Response
Hi,
You can see guidance here:
Tax on your UK income if you live abroad
Thank you.

You must be signed in to post in this forum.