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Posted Fri, 26 Jan 2024 19:46:39 GMT by
My company relocated me to the UK on a Skilled Worker Visa for 6 months. I was paid in USD, a US employee and on US payroll... after 6 months, I applied for and was able to get a position in the company where I was then transferred as a UK employee and paid in GBP. Do I owe HRMC for the income I got while I was paid in USD? The visa was for 6 months, I had to get a new one once the old one expired in June 2022. Thanks,
Posted Wed, 31 Jan 2024 08:29:28 GMT by HMRC Admin 19

You will need to declare the US part as income and if any tax was paid in the US, claim this as Foreign Tax Credit Relief. You can see guidance here:

Tax on foreign income

Thank you.
Posted Wed, 31 Jan 2024 08:35:03 GMT by
If split between tax years though, I can’t work out if I was a UK resident in 2021-22…the test I have taken has given me different answers each time depending on how I interpret the questions. How can I get an official decision? I was a resident in 2022-23, but I think 2021-22 I didn’t meet the necessary requirements to count as a resident.
Posted Fri, 02 Feb 2024 08:39:00 GMT by HMRC Admin 25
Hi user32218,
HMRC won't give you this as it is up to you to determine your residence based on the guidance available.
Thank you. 

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