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Posted Fri, 27 May 2022 14:53:55 GMT by Ella
Good afternoon! An Australian citizen that has share in a rented property in UK will be visiting (not working)for more than 183 days. He will be staying with his UK citizen brother. Does it mean that for that period, he will be taxed in UK on his Australian income?
Posted Mon, 30 May 2022 11:19:28 GMT by HMRC Admin 2
Hi,

Generally if you are a UK resident, you must declare your worldwide income on a Self Assessment tax return form.  Unless you do not remit the income to the UK and the income remains in the other country.  

If you remain non UK resident, you may not be required to declare your earnings from abroad.  

You can find the Statutory Residence Test (SRT)  to determine your tax status here:

RDR3: Statutory Residence Test (SRT) notes

You can find guidance on reporting income from abroad if UK resident for tax here:

Tax on foreign income

Thank you.

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