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Posted Wed, 20 Apr 2022 12:34:02 GMT by TC C
Currently I live in UK, I am a UK Tax resident but not domicile, I want to transfer 400,000 pounds to my UK Bank Account from overseas to buy a property. The money is from my husband income working overseas fulltime since 2011 when he left the UK and he is not UK tax resident since 2011. He is also non domicile. 1. Do I need to declare this transfer of money to HMRC? Is it taxable? 2. When my husband left the UK in 2011, At that time he informed HMRC by telephone about his departure to work in another country. Does he need to do anything else to make sure the record with the HMRC is updated to that he is no longer a UK tax resident? As my husband will relocate back to the UK this summer, he wants to see if he needs to prepare any additional supporting evidence that he has been away living in another country since 2011. 3. When my husband becomes a UK Tax resident again this summer, does he need to pay tax or declare to the HMRC about any overseas income that he is still earning for example from renting out a property overseas if he keeps this rental income in an overseas bank account and does not transfer this money into the UK.
Posted Sat, 23 Apr 2022 00:23:54 GMT by TC C
Hi HMRC Admin Hope you can help answer my query above. Just another additional question: Would there be any need for my husband to show evidence that the 400,000 was from his income while overseas? Many thanks
Posted Mon, 25 Apr 2022 16:07:48 GMT by HMRC Admin 10
Hi
Employment income is is generally attributable only to the employee to whom it ‘belongs'.
In the scenario you have outlined, the income 'belongs' to your non-resident husband.
There is a table on how employment Income is taxed in the UK and the impact on residence status at RDRM10425.
Based on the information you have provided, the sum you wish to transfer to the UK would not be taxable in the UK.                                                  How Employment Income is taxed in the UK
Thankyou.
Regards.
Posted Tue, 26 Apr 2022 15:50:07 GMT by HMRC Admin 2
Hi,

If this income is non taxable in the UK, there is no requirement to declare to HMRC. 

Thank you.

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