Foreign income and allowance

Hi HMRC, I live in Scotland from mid-Nov-2022 with PBS visa (dependant to my spouse who is under skilled worker visa). As for this year I continue working for my employer in India so, my salary is in India Rupee credited to my account in India. In addition to that I get monthly allowance loaded into my forex card purchased in India, allowance loaded is in GBP so that I can spend it in UK. I have an understanding that I will need to specify my Indian salary in self-assesment. Please let me know whether the allowance need to be shown as income in self-assesment Thank you

Hi,

You will need to review the guidance on residence, domicile and remittance to check what you need to declare on a Self Assessment tax return.

Residence, domicile and the remittance basis: RDR1

The UK deducts tax on the arising 'basis' on world-wide income. If you are a resident, but not UK domiciled, you have the option to use the remittance basis. This means any income or gains arising anywhere in the world, while you are resident in the UK, are only taxable in the UK, when you bring them into the UK.

Money spent on your foreign bank cards is condidered money remitted to the UK and needs to be declared.

Thank you.