UK tax residency

Hi, I have never been in the UK before. I arrived at the UK on 17 Feb 2023 and lived in a rented apartment for 48 days in the tax year of 2022-2023 (whole rental period : 17 Feb 2023 - 30 June 2023). I have full time work overseas (44 hours per week). I am on annual vacation leave from 17 Feb 2023 to 6 July 2023. I have salary during the vacation leave and being taxed by the overseas government. Besides, I do not have any job in the UK so far. Do I regard as an UK resident and need to submit a tax return for the tax year 2022-2023? Thank you.

Hi,

You would need to review the guidance at RDR3 and undertake the statutory residence tests. 

RDR3 Statutory Residence Test

You may find that you are not resident for tax purposes in the 2022 to 2023 tax year, but for 2023 to 2024, the current tax year that you are. You may need to complete a Self Assessment tax return, depending on the outcome of the residence tests.

Thank you.

Hi there, I have the same situation of the author of this thread. However I have set up a Self Assessment Record and a UTR is created for me in this October. Should I have to complete a tax return for the year 2022 to 2023 although I am not considered a resident after I did the RDR3 Statutory Residence Test? Thank you very much.

Hi nickyauuk

As you have already registered for Self Assessment, you should complete tax returns for all relevant years until you no longer meet the Self Assessment criteria. Please see                                                       
Tax on foreign income                     
Check if you need to send a Self Assessment tax return

Thank you

Hi, I had contacted HMRC hotline on 4 October 2023 for enquiry on UK residency status and asked the customer service to help creating an UTR number while awaiting reply from the technical officer in order to meet the deadline for telling HMRC if I need to complete a tax return. I had reviewed the guidance at RDR3 and conducted the statutory residence test again recently. The outcome of the test shown that I am not a UK resident for the tax year 2022 to 2023 and submission of a tax return is unnecessary. Do I need to inform HMRC accordingly? Thanks.

Hi French Toast,
Please refer to:
Self Assessment tax returns
Thank you. 

 

Hi I arrived in the UK on 7th Feb 2023, and have been working here full time since. I do not fall under automatic UK Residence test 1 and 2 for 2022-23. The third case – which is the full time work case – seems to apply. However, as of my returns filing date for 2022-23, that is 31st January 2024, I would NOT be completing my 365 days of full time work in UK. Hence technically , I would not be covered by the rule by the deadline. The SRT asks "Did you work full time" - the word "did" gives a perception that I should have already worked for 365 days to answer "yes" to this question. So I cannot claim to be a resident in this case. However, when I do the SRT on any date after 7th February 2024, I would meet the test requirements for the Tax year 2022-23. So am I a resident or not for the year 2022-23 as per the “Full time work” rule? (assuming I am not a resident as per other rules) Regards

Hi ssv,
HMRC cannot advise you on your residence status as this is for you to determine based on the guidance available. additional details can be found at: RDRM12000
Thankyou.