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Posted Fri, 02 Sep 2022 02:22:35 GMT by asdlkj20
My question is related to notes in this advice page here. From the guidelines here on foreign income for non domiciled UK resident, I can see that in one of the section it mentioned that if you satisfy certain conditions and are employed BOTH in the UK and abroad, and earn less than £10,000 of foreign income, you do not need to file Self Assessment Tax Return for your foreign income. However just a section before in the same webpage, there was another part saying that if your foreign income is £2,000 or above than you will need to file for Self Assessment. So which figure is correct and is the £10,000 here a typo? Is that meant to be an amount that is below £2,000? Say for example I am employed full time by a UK company and earn taxable income from them, but also have another source of income of £700/month from a part time job that I do abroad (employed by a foreign employer with no business in the UK), In that case do I need to file for Self Assessment for the £700x12 that I earn this year from the part time job or not? Thanks
Posted Wed, 07 Sep 2022 13:51:26 GMT by HMRC Admin 19

Where a person is identified as not domiciled in the UK, that is their permanent home is not in the UK, but they are resident in the UK for tax purposes and their foreign income or gains are below £2000, they do not need to report this to HMRC. Any amount over this sum, needs to be reported in a Self Assessment tax return.

This is different to where a person who is resident in the UK for tax purposes, works both in the UK and outside the UK in a tax year. The income arising from working outside the UK, may qualify for 'foreign workers' exemption.

You would need to work out if you are resident and non domiciled to determine your tax if you are non domiciled.  

You will also need to work out if you qualify for foreign workers exemption, as these are two different situations.

Thank you.

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