Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 16 May 2023 11:16:16 GMT by Don L
Dear HMRC admin, My wife is a non-domiciled tax resident. She received a letter from HMRC asking her to submit a self-assessment tax return for 2022/23. She is a housewife and does not have any income or tax liabilities in the UK in 2022/23. She did have some foreign income made in Hong Kong as a sole trader (her own small business) as well as dividends from shares, but the total amount was less than £2000 and she did not bring the money to the UK. According to the HMRC website, she does not need to do anything. She did not have any other tax liabilities in 2022/23. My question is: 1. Does she still need to submit a self-assessment tax return in the circumstances? 2. If she does not need to submit a return, does she need to inform HMRC that she does not need to submit a tax return? Thank you so much. Kind regards 

Name removed.
Posted Mon, 22 May 2023 14:50:23 GMT by HMRC Admin 5
Hi Don L,

If claiming the remittance basis, a tax return is required to show the status on SA109, please see guidance here -

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you.

You must be signed in to post in this forum.