Receiving non UK income on UK tax account

Hi, I am a UK non resident for tax purposes and have not resided in the country for a few years now. I am also a Director at my UK limited company, and draw a salary and dividends every year, which I report via SA102. I have started another job at a foreign company, and I am now receiving my income from that in a UK bank account which is denominated in Euro. I would like to understand the following: 1) I am aware that as a non resident I do not need to pay tax on non UK derived income. But do I need to report it to HMRC in my next SA102? 2) If I do not need to report it, is there any risk that my account is "flagged" by HMRC, triggering an investigation, since I am a non resident but receive undeclared foreign income in a UK bank account? 3) What are the tests used to determine if income is UK derived or not? Thank you for your help.

Hi,

You can see guidance here:

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

Thank you.

Thank you for your answer. Are you sure it applies to my situation? The link you sent says at the top: "Find out about paying tax on the remittance basis if you're a UK resident who has foreign income and gains but do not live in the UK." I am NOT a UK resident, and have not been for several years. I pay tax as a non resident. As per the guidance here: https://www.gov.uk/tax-foreign-income/residence "You may be resident under the automatic UK tests if: you spent 183 or more days in the UK in the tax year your only home was in the UK for 91 days or more in a row - and you visited or stayed in it for at least 30 days of the tax year you worked full-time in the UK for any period of 365 days and at least one day of that period was in the tax year you’re checking" I have not set foot in the UK for the last 5 years, and have been filing as a non resident since then.

Hi peters2003 Anon,
Please see guidance here for being a non resident:
Tax on your UK income if you live abroad

Thank you.