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Posted Wed, 04 May 2022 15:24:03 GMT by Hyper Y MP
Hi, I have migrated to UK since 7 June,2021 and right immediate from this date, I have a contractor contract (not employment contract) with a Hong Kong company by providing marketing & consultancy services to them, and this company pays me in HK dollars to my HK bank account from 07 June,2021 to 05 April,2022. Is these earnings classed as “foreign income” . If yes, can I apply for Remittance Basis because I did not remit all these earnings to UK in this tax year 2021/22, and in the tax year 2021/22, I become a UK resident but non-domiciled? I appreciate to hear for the advice. Thank you in advance.
Posted Thu, 05 May 2022 16:16:47 GMT by Hyper Y MP
Hi Admin, Can I have your advice?
Posted Tue, 10 May 2022 08:34:18 GMT by HMRC Admin 17

Hi,
 
Please review helpsheet:

Remittance basis 2021 (HS264)

this will provide you information on claiming the remittance basis and if you meet the criteria. 

Thank you.
Posted Tue, 10 May 2022 08:47:58 GMT by TT JB
If I want to apply under Remittance Basis, what proof, or is there any proof I need to give to HMRC?
Posted Tue, 10 May 2022 08:55:46 GMT by TT JB
Hi again, I would give more information, I have lived in the UK for more than 183 days, I suppose I am a UK tax resident but non-domiciled after going through SRT, do you mean that I just need to fill in SA109 "Remittance" form? Is the form available along with the SA100 self-assessment online? Or do I have to use a paper form of SA109 and send a post to HMRC?
Posted Fri, 13 May 2022 14:23:39 GMT by HMRC Admin 2
Hi,

You do not need any proof. You can find guidance on the remittance basis here:

Residence, domicile and the remittance basis: RDR1

You make a claim for this as you said on the SA109. This form is only available online using third party software, otherwise it needs to be the paper copy. 

Thank you.
Posted Wed, 18 May 2022 03:20:47 GMT by Hyper Y MP
Hi again, Recap my background below: “Hi, I have migrated to UK since 7 June,2021 and right immediate from this date, I have a contractor contract (not employment contract) with a Hong Kong company by providing marketing & consultancy services to them, and this company pays me in HK dollars to my HK bank account from 07 June,2021 to 05 April,2022.” Question: I want to ask if I need to fill in SA106 “foreign” or not under my situation, IF I expect I don’t need to pay HK income tax for these earnings after calculations, therefore I shouldn’t need to claim for foreign tax paid / foreign tax credit relief.
Posted Wed, 18 May 2022 13:03:08 GMT by HMRC Admin 26
Hi,

As previously advised if you have received foreign earnings whilst UK resident then you must submit a self assessment form and complete the foreign section.

If you pay tax in HK you may be entitled to claim foreign tax credit relief on these earnings.  If you need any further advice my suggestion would be to contact the tax office and discuss your query with a taxes adviser:

Contact HMRC

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Thank you.

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