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Posted Fri, 06 Jan 2023 13:15:38 GMT by DJ M
Hello, I was wondering what the tax implication would be if I were to work outside the UK for short period during the year (1 month or less at a time)? I am thinking in the EU specifically. Is there a cut off point before this starts becoming an issue? If so, is that cumulative ir consecutive time spent abroad? thanks, DM
Posted Wed, 11 Jan 2023 13:32:21 GMT by HMRC Admin 32

If you are resident and domiciled in the UK for the tax year, then this income will be taxable in the UK. Tax may also be deducted in the country in which the employment arises. If you are taxable on this income in the UK, you will need to complete a Self Assessment Tax Return.  

You can register for Self Assessment at

Register for Self Assessment

HMRC cannot advise on whether you are UK tax resident for the year or not. You will need to use the Statutory residence test to determine this on your own personal circumstances.

Guidance can be found here:

RDR3 Statutory Residence Test

Tax on foreign income 

Thank you.

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