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Posted Sat, 28 Jan 2023 13:21:30 GMT by chongkeung
I have entered UK since 27 August 2022. I want to check if I am a Tax Resident in the now. Please find below my situation: I will meet the 183 days stay in Uk until 25th Feburary 2023 I had a home in Hong Kong and lived there from May to August 2022 (ie lived in Hong Kong more than 30 days in 22-23 tax year) I had stay more than 91 days in a row and more than 30 days of the tax year in UK. However Uk is not my only home. So am I a UK tax resident now Before 25th Feb?
Posted Wed, 01 Feb 2023 09:16:14 GMT by HMRC Admin 19

You will treated as UK tax resident from the midnight of the day on which you arrived in the UK and subject to tax on UK income from that date. The following guidance will help you reach a decision on whether your are tax resident for the whole tax year or from midnight of the date you arrived, by advising how your residence status and your domicile status affect the payment of tax in the UK. We are not permitted to make this decision for you.  

Guidance note for residence, domicile and the remittance basis: RDR1 

There is also a useful tool to help work out tax on foreign income.

Tax on foreign income

Thank you.
Posted Fri, 03 Feb 2023 17:11:18 GMT by chongkeung
Hi, I am not a UK resident, not a UK tax resicent and non-domiciled before I reach UK. Am I a tax resident before 25th Feberuary (ie 183 days after I reach UK) with the above mentioned situations? Thanks
Posted Thu, 09 Feb 2023 10:08:08 GMT by HMRC Admin 25
Hi chongkeung

We cannot confirm whether you are tax resdient or not in this forum.  

This is something you need to work out for yourself.  

Have a look at the guidance notes here:

Guidance note for residence, domicile and the remittance basis: RDR1

This link will help explain how your residence and domicile status affect the payment of tax in the UK on foreign income or foreign chargeable gains
You can apply the tests which can be found here:

RDR3 Statutory Residence Test

This link will help with your residency position.

Thank you. 


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