Calculation Income Foreign Tax

Hi, 1. I arrived in the UK in March 2022 and continued to work remotely as a self_emloyment person in Kyiv (Ukraine). I also continue to pay tax in Ukraine. 2. I have been living in a rented house for more than 8 months (before that I lived with sponsors). 3. I have UTR registration (since September2022) and NIC(since June2022). 4. The Nation Bank of Ukraine bloks all transfers from bank accounts of Ukrainians to foreign bank accounts and sets a limit for cash withdrawals at ATMs. So I withdraw cash from ATMs every week and pay for groceries in the store with my Ukrainian card. Questions: 1. When will I start calculating my taxes from the time I arrived in UK or register my UTR or NIC? 2. What exchange rates should I use if my bank has its own exchange rate and fees? (Currency rates of GOV.UK or my UA bank?) 3. Do I take into account my entire salary (gross in Ukraine) or only the one I take from an ATM with/without purchases? 4. Which forms I have to fill in? Print/post or online? Thank you so much!

Hi Nika Ulianova,

1. You will take it from the start of the new tax year-  06/04/22. 

2. You can use the exchange rates from:

Exchange rates from HMRC in CSV and XML format

3. If you are claiming the remittance basis, it will be the money you take and the money you spend on your card

Remittance basis 2022 (HS264)

4. You need to complete  SA100, SA103, SA109 and SA106.

Thank you.