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Posted Tue, 11 Apr 2023 01:59:56 GMT by peters2003 Anon
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.
Posted Tue, 18 Apr 2023 13:12:45 GMT by HMRC Admin 19

You can see guidance here:

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

Thank you.
Posted Tue, 18 Apr 2023 13:22:14 GMT by peters2003 Anon
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: "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.
Posted Wed, 26 Apr 2023 07:11:19 GMT by HMRC Admin 25
Hi peters2003 Anon,
Please see guidance here for being a non resident:
Tax on your UK income if you live abroad

Thank you. 

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