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Posted Sat, 23 Sep 2023 15:13:17 GMT by alfromua
Hello, I came to the UK for the first time in November 2022 as a Ukrainian refugee. I have zero income in the UK, but during the tax year 2022/2023 I did have income of roughly £9,000 from the foreign freelancing platform. Tax residency test at says that I was a tax resident in the UK for 2022/2023, so a few questions arise: 1) Do I have to declare this amount as foreign income, even if some part of it was received before November 2022? If yes, should it be declared as foreign income from being self-employed or differently? 2) Do I have to pay income tax, national insurance tax, or anything else in this case? 3) Do I have to register myself as a sole trader in the UK prior to declaring this income? Thanks a lot!
Posted Mon, 02 Oct 2023 13:58:13 GMT by HMRC Admin 32

On the basis of the info provided, 2022/23 would be regarded as a 'split year' for tax purposes, and you would only have to declare the income received from the date you became resident in the UK. Being in receipt of Self-employed income is one of the criteria for Self Assessment , so you should register for Self Assessment as a sole trader and complete a 2023 return.                                  
Check if you need to send a Self Assessment tax return                                                        

RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply

Thank you.

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