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Posted Wed, 11 May 2022 03:22:47 GMT by YY@2022
Hello, My case is I stayed more than 183 days in the UK in the tax year 2021-22 with a home in the UK, so I am a UK tax resident but I trust that I am not domiciled. I have earnings totaling USD 30,000 in the tax year 2021-22 from my US client, if I want to use Remittance Basis (not to transfer these amounts to the UK, just stay in my US bank account opened in the US), do I need to fill out Self Assessment SA100 online? Or, ONLY fill out the SA109 form? And also, what about SA106 "Foreign", do I need to fill it out too? My question is simple: Option 1 : fill out SA 109 only (If I claim for Remittance Basis for these foreign income earnings) Option 2 : fill out SA100 (declared as Self-employed & indicate earnings of USD 30,000 ) + SA 109 (if I claim for Remittance Basis) Option 3 : fill out SA 100 + SA 109 (if I claim for Remittance Basis) + SA 106 "foreign" to indicate foreign earnings? Which option is it applicable to my case? Thanks in advance and look for hearing from your reply.
Posted Fri, 13 May 2022 15:24:55 GMT by HMRC Admin 20
Hi YY@2022,

If you are looking to claim the remittance basis then this needs to be done on the SA109.
This can only be done online using third party software
Self Assessment commercial software suppliers.
If you are claiming the remittance basis then the income does not get reported on the return unless it is brought into the UK.
You will need to complete the SA100, the SA106 is only if you are declaring the income to the UK. 

Thank you
Posted Fri, 13 May 2022 15:56:43 GMT by YY@2022
Hi, How about these earnings are from self employment, as I work by myself to serve my client in overseas. Do I need to submit SA103 “self employed” form ? And, in my case, SA106 is not needed, right ?
Posted Mon, 16 May 2022 14:40:40 GMT by HMRC Admin 2
Hi,

If your earnings are arising from work completed in the UK then SA103 is required.  

SA106 is only required from UK residents receiving foreign income outside the UK. 

Thank you.
Posted Wed, 18 May 2022 00:11:21 GMT by YY@2022
Hi, Regarding to your reply, “If your earnings are arising from work completed in the UK then SA103 is required.” Question : my earnings are arising from my consultancy services (And physically I work at my UK home for my US client), so in my situation, do I need to file SA103? And, regarding to your reply that “SA106 is only required from UK residents receiving foreign income outside the UK.” Question: I stayed over 183 days and I must be regarding as UK resident, and I am actually receiving income from the US as they pay me in US dollars and pay to my US bank account (not to my UK bank), so in this case, do I need to fill in SA106?
Posted Thu, 19 May 2022 11:52:17 GMT by HMRC Admin 20
Hi YY@2022,

From the information you have provided an SA106 should be completed as this would be classed as foreign income as there is no PAYE being operated in the UK.  
You would declare this income as Foreign Income as a UK resident for tax purposes.  
You would decide wether this is employment or self employment.  
You should exchange the dollars to sterling https:HMRC exchange rates for 2021: monthly

Thank you.
Posted Thu, 19 May 2022 17:00:30 GMT by YY@2022
Hi, Thanks for your reply. The income arising is not from employment. I have signed a service contract as a contractor-client relationship only, so definitely it’s not employment, I should be classified as self employed, right ? Additionally, SA103 is needed to be filled?
Posted Wed, 25 May 2022 07:37:13 GMT by HMRC Admin 19
Hi,

If your income from your job has no Pay As You Earn operated we would suggest this would be classed as self employed income and therefore SA103 would be correct.

Thank you.

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