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Posted Tue, 23 Aug 2022 07:40:25 GMT by Archie Maybury
I was non-resident for the tax-year 2021-22 under the sufficient ties test, due to employment in Kazakhstan. I was UK resident the previous year (2020-21) due to being at home after having been laid off during the COVID pandemic. Do I need to declare my foreign employment income on my UK Self-Assessment for full disclosure, and I won't be taxed on it, or do I leave it off the tax return entirely? And if I do need to declare it, can I claim Foreign Tax Relief on the income tax I have already paid in Kazakhstan? Many thanks
Posted Wed, 24 Aug 2022 15:01:55 GMT by HMRC Admin 25
Hi Archie Maybury,

If non resident, you will only declare income if you are claiming the remittance basis.

Please refer to this helpsheet for further guidance: 

Guidance Remittance basis 2022 (HS264)
​​​
If you are  not claiming this, a Self- Assessment return will not be required. 

Thank you. 

 
Posted Thu, 25 Aug 2022 15:08:59 GMT by Archie Maybury
Thank you for your prompt reply. I'm not claiming remittance basis. However, I have UK income from a trust, property and dividends, so I will still need to file a Self-Assessment I assume. In that case, do I just leave my foreign employment income off the Self-Assessment? Many thanks, Archie
Posted Tue, 30 Aug 2022 16:52:40 GMT by HMRC Admin 18
Hi,

As a UK resident, you are liable to tax in the UK, on all of your world wide income, even if you do not bring it into this country.  Foreign income is criteria for completing a self assessment tax return for the tax year in which the income arises.  You would need to declare your foreign employment income and claim a credit for any foreign tax deducted from the income, on SA106 'Foreign' page and submit with the main tax return SA100 and any other relevant supplementary pages.  The deadline for paper tax returns is 31 October and 31 January for online tax returns:

Self Assessment

Above link will help you with self assessment and how to file your tax return online.

Thank you.
 
Posted Wed, 31 Aug 2022 02:34:39 GMT by Archie Maybury
Hi 18, Again, I'm not resident in the UK for the relevant tax year. However, I have UK income from a trust, property and dividends. So, I will need to file a Self-Assessment, but as a non-resident, do I simply not enter my foreign employment income on the Self-Assessment? Or is there some other procedure to follow? Many thanks, Archie
Posted Tue, 06 Sep 2022 14:15:42 GMT by HMRC Admin 17

Hi,
 
As you are not resident in the UK for the tax year, you would only include your UK income. 

Your foreign earnings are not taxable in the UK.

Thank you.

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