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Posted Wed, 14 Dec 2022 15:57:36 GMT by Victori@
Hi, I am a citizen of Belarus and a resident of the UK. Since 26/08/2021 I have been permanently living in the UK as a dependent on my husband's Skilled worker visa. I do not work in the UK, but I work remotely for a Belarusian company as an employee and pay taxes in Belarus. My work is not related to the UK, the result of my work is completely in Belarus. Almost all of my income remains in Belarus. At the same time I define myself as a UK domicile. There is a UK/Belarus Double Taxation Convention, but it's not clear to me how it applies in my case of remote work in Belarus and residency in the UK.. Could you please tell me if I am required to file a Self Assessment tax return on my foreign income? If so, can I claim Foreign Tax Credit Relief, because I have already paid taxes in Belarus? Thank you.
Posted Mon, 19 Dec 2022 11:33:44 GMT by HMRC Admin 19

You will need to review the guidance at RDR1 and apply the tests at RDR3, to determine your residence and domilcile status.:

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

If you are resident and domiciled in the UK, then you are liable to tax on your Belarus employment income, even if you do not bring it into the UK. You would do this by completing a Self Assessment tax return.

Thank you.
Posted Mon, 19 Dec 2022 12:24:05 GMT by Victori@
Thanks for your reply. Could you please clarify If I am resident and domiciled in the UK can I claim Foreign Tax Credit Relief when completing a Self Assessment tax return or will I have to pay taxes twice? Thank you.
Posted Wed, 21 Dec 2022 15:31:14 GMT by HMRC Admin 32

You can find guidance here.

Tax on foreign income

Thank you.
Posted Thu, 22 Dec 2022 11:00:20 GMT by Victori@
Thank you for your reply. I have already read this guidance and it says: "You can usually claim Foreign Tax Credit Relief when you report your overseas income in your tax return. Contact HMRC if you’re not sure, or need help with double-taxation relief". I'm confused by this "usually" so I am not sure if I eligible to do it. I read the UK/Belarus Double Taxation Convention, it is quite standard (I compared it with the conventions of some European countries), but some of the wording there is not clear to me. It would be highly appreciated if you could tell me whether I can claim Foreign Tax credit relief in my particular case (when I permanently live in the UK, but work in Belarus remotely as an employee of Belorusian company and pay Income tax there) or not. Thank you.
Posted Fri, 23 Dec 2022 09:03:13 GMT by HMRC Admin 19

Yes, you can claim relief for the tax paid in Belarus.

Thank you.

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