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Posted Tue, 18 Oct 2022 10:52:43 GMT by Don L
Hello HMRC admin, I hope you are well. I am a UK tax resident in 2021/2022 but I am domiciled outside the UK. In 2021/2022 I had less than £1000 foreign income and I didn't bring them to the UK. I have the following questions with regard to SA100 and SA109: (1) Am I correct that I do not have to pay tax for such foreign income and I do not have to report it to HMRC in the SA100 form, and it is not necessary for me to apply for remittance basis in SA109 because the foreign income I made is less than £2000? (2) if my understanding in (1) is correct and I don't have to apply for remittance basis, do I have to report my non-dom status in SA109 by putting a 'X' in box 23 and then explain how my domicile is relevant to my income tax liability in 2021/2022 in box 40? Thank you. kind regards, DL
Posted Fri, 21 Oct 2022 16:21:26 GMT by
Hi Don L,

You can look at:

Guidance note for residence, domicile and the remittance basis: RDR1

Section 9.15 and 9.16 covers less than £2000 unremitted foreign income.

Thank you. 


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