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Posted Mon, 08 Aug 2022 09:31:23 GMT by Marizoe
I am a European citizen with presettled status who lives in Scotland with her partner (my name is on the tenancy agreement). I am working remotely from the UK for a university based in Poland and have to pay all my taxes in the UK (as per the Polish university's instructions). I receive my salary on my European bank account. HMRC staff told me on the phone that I need to fill in the Self-assessment form for foreign incomes (SA106 on your website). I have a few questions: 1) I will pay tax on the arising basis, unless I opt in for the remittance basis, right? 2) If I pay tax on the arising basis, do I benefit from the personal allowance for income tax? 3) The university which employs me does not have a presence in the UK and I need to take care of contributions for social insurance by myself. In one of my phone calls to HMRC, they told me that in order to declare that I wanted to pay social insurance as well, there was a box to tick on the SA106 Form. Unfortunately, I can't find it. May you, please, help me? Thank you in advance for your help.
Posted Tue, 09 Aug 2022 08:16:20 GMT by HMRC Admin 17

Hi,
 
As you are resident in the UK for tax purposes, your remote employment is taxable in the UK. 

This income is declared on the self assessement tax return (SA100 & SA106) as foreign employment income,
where your can also declare any foreign tax paid on the employment. 

You are entitled to personal allowances, as an EU citizen and also as a resident of the UK. 

The alternative to the arising basis, is the remittance basis. 

Further information around the remittance basis can be found at HS264 at www.gov.uk. 

The boxes on the tax return for voluntary contributions are on the self employment and partnership pages and relate to class 2 NIC. 

More information on national insurance contributions can be found at   National Insurance: detailed information   ,

with a helpline available on 0300 200 3500  .


Thank you.

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