Self Assessment requirement as non-UK resident with foreign income

Hi HMRC team, I am a BNO visa holder and I first moved to the UK in January 2024. I stayed in the UK for 83 days and I believe that I am a Non-UK tax resident in the year ended 5 April 2024. Although I am not a UK tax resident in the tax year of 2023/24, I became a sole trader in the UK in Feb 2024. My clients were all Hong Kong companies, and I received payments through my Hong Kong account. I have NO UK employment income. Do I need to complete a UK Self Assessment tax return for tax year 2023/2024 to report my foreign income, even though I am a non-UK resident and not using the remittance basis?

Hi,
As you arrived in January 2024, the self employment from February 2024 is UK income and you need to declare this in a tax return.
Thank you.

Hi HMRC, I want to reconfirm my tax residency status with you. As I mentioned previously, I am not sure if once I start my sole trader business in the UK, I will become a UK tax resident, even though I was only in the UK for 83 days in the 2023/24 tax year and did not have enough connections to be considered a UK resident . I want to be sure I understand the implications, as I only have foreign self-employment income from this sole trader business. I have NO other UK income sources - no UK employment income, UK self-employment income, or UK capital gains. Given this, I have the following questions: 1. Should I still declare that I am a non-UK resident on my tax return, or will I need to file as a UK resident once I start the sole trader business? 2. As a non-UK resident (or potentially UK resident if the sole trader business changes my status), do I need to report my overseas self-employment income on a Self-Assessment tax return, even though I have no other UK income sources? 3. If I do need to file a Self-Assessment return, can I submit it online even though I am a non-resident (or potentially a UK resident)? 4. If I am a UK tax resident due to the sole trader business, can I still benefit from the personal allowance of £12,570 by using the arising basis? Thank you in advance for your guidance .

Hi mw2010,
On the basis of the information provided, you will not be UK tax resident in 2023/24.
However, as you have been a sole trader based in the UK since February 2024, and are likely to be tax resident in the UK in 2024/2,you meet the criteria for Self Assessment (SA).
You should register for Self Assessment (SA) as a self employed individual with overseas income.
Thank you.