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Posted Thu, 10 Dec 2020 19:25:57 GMT by Helena Bradbury
I registered as self employed in October and have since started working with a US client on a freelance basis. They are doing their taxes and I believe as a UK resident and the double taxation agreement with the US, I shouldn't have to pay any tax, do I need to supply anything to the US client to confirm this? I've not done my first tax return yet since I've only been registered since October so want to make sure I'm starting off on the right foot! Thank you for any help
Posted Wed, 16 Dec 2020 08:47:38 GMT by HMRC Admin 14
Hi Helena,
If the US tax authorities require to see proof that you are tax resident in the UK you may need to make a request for a certificate of residence. This is not required in all cases and you should only request one if you are asked to provide it. You would make your application online
Thank you.
Posted Tue, 16 Mar 2021 20:29:10 GMT by Jamesgib22
What happens if you earn a salary through for example a University in USA through their wages do you know if you have to be registered and do a tax return in USA? I know you have to do a UK self Assessment to ensure the right amount of tax has been charged where you are resident.
Posted Wed, 17 Mar 2021 15:07:23 GMT by HMRC Admin 5
Hello Jamesgib22.

You would need to take this up with the IRS to see how they would want this income reported, if at all as HMRC cannot advise on another countries tax laws. 

Thank You.
Posted Thu, 18 Mar 2021 13:40:56 GMT by jc2020
I am a UK tax resident for the 2020/21 tax year (stayed over 183 days since April 6, 2020). During this tax year, I received the US covid stimulus checks of US$1800. Am I correct that I don't need to do anything since my foreign income is below GBP2000? In addition, during the same 2020/21 tax year, I received a tax refund from the US federal government of approx. US$1500. It is a tax refund for me overpaying my 2019 US taxes. Does a tax 'refund' count as a foreign 'income'? Because, if I add up the US$1800 + US$1500, it will exceed the GBP2000 limit, so would I have to submit a self-assessment? Thanks!
Posted Tue, 23 Mar 2021 11:56:12 GMT by HMRC Admin 19

You are correct on both accounts. You will not need to pay any on the US tax refund as this would not be a taxable income for UK tax purposes.

If you have foreign income of less than £2000 then you do not need to pay tax on this as long as you are non UK domiciled. Please see here for further information:
Tax on foreign income.

Thank you.
Posted Mon, 08 Nov 2021 23:50:15 GMT by smg
Hi, I lived in the US before coming to the UK. I was a PhD student for most of the part with a part time research appointment, then worked a full time job for a month in the US. I came to the UK in Nov 2020 and started a full time job (I haven't stayed over 183 days between April 2020 - April 2021. I calculated it - its 153 days precisely) but having a full time job makes me a UK resident correct ? In that case, do I have to report the salary earned in the US (before coming to the UK) under self assessment (foreign income) ? Thanks !
Posted Wed, 10 Nov 2021 14:23:20 GMT by HMRC Admin 17

If you are UK resident (please see guidance here to check this :

RDR3 Statutory Residence Test      .

Then you would need to declare your wordlwide income to the UK.

However, if you are UK resident then you may qualify for split year treatment.

Guidance on this can eb found here :

Residence, Domicile and Remittance Basis Manual    . 

Thank you.

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