Non-resident with no UK-based income needs to file a self-assessment tax return?

Hello, HMRC Admin, I moved to the UK and the total number of days I stayed in the UK was 134 in the whole tax year of 2022-23. I was not a UK tax resident in the period from 6 April 2022 to 5 April 2023 after answering questions in the Residence Status Checker (https://www.tax.service.gov.uk/guidance/check-your-UK-residence-status/choose-tax-year) because I "did not have enough connections to the UK". During the mentioned period, I did not have UK-based income but only dividends and interests from overseas. With information on "Tax on foreign income" (https://www.gov.uk/tax-foreign-income) which states "If you’re not UK resident, you will not have to pay UK tax on your foreign income". I would assume I do not need to file a Self Assessment Tax Return for 2022-23. Please let me know if my assumption is correct. I do notice from answers in the HMRC Community Forum that there is an online tool on GOV.UK to check if one needs to complete a tax return (https://www.gov.uk/check-if-you-need-tax-return). I just would like to know if this tool applies only to residents only. For your expert advice please. Thank you very much. Best regards, Wind

Hi,

You are correct. A tax return is not required. The tool can be used for anyone looking to see if a UK tax return is required.

Thank you.

Hello, HMRC Admin, My apology for not reading carefully the instructions at https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return before using the online tool. According to the guidelines listed under "Who must send a tax return", income from savings, investments and dividends are examples of "untaxed income". I should not have used the tool for further checking because the dividends or savings and investments I received in the tax year of 2022/23 are "non-taxable income", rather than "untaxed" income". Please let me know if my understanding is correct or not. Thanks again for your clarification. Best regards, 

Hi,

If you are not resident in the UK for tax purposes and you are in receipt of income from savings and investments, then this income is condiered to be 'disregarded income'. This means that while it is not taxable, any tax paid on this income is not refundable. Have a look at HS300 for more information on this.

HS300 Non-residents and investment income (2023)

As a non resident individual with UK income, you would need to submit a self assessment tax return, declaraing that you are not UK resident and the amounts of UK savings and investments you are in receipt of.

Thank you.

hi I am not an UK residential but have open an Barclay International Bank account earning interests from treasury. do I need to return Self Assessment form in this case? Thank you

Hi
Please refer to Tax on your UK income if you live abroad

Wondering if someone can help me here, I work away at sea on a boat so I qualify for SED and have for years . But keep receiving letters to the Uk about tax I owe. I am unable to contact anyone by phone as i only have WiFi so email is my only chance to connect. How do i speak to someone to try resolve this, i constantly re occurs and it causes a lot of stress explaining myself over and over. Thank-you in advance for the help.

Yes

Hi Melissa Johnson

You can contact us on webchat .
You can get instant answers to questions about Self-Assessment from our digital assistant.
Go to Gov.uk and search 'contact HMRC'. Then choose Self-Assessment and go to 'Ask HMRC Online'

Thank you

I am a retired Belgian tax resident who had UK non-resident income until 6 years ago, but I keep receiving Tax Return forms although I have no income anymore. How can I stop receiving Tax Returns ?

Hi Johan Volckaerts,
Please refer to:
If you no longer need to send a tax return
Thank you. 

Hello HMRC Admin, similar to the enquirer at the top of post, for which I read your reply that the enquirer needed not file tax return, my family and I migrated to the UK in August 2023, before that, we had never been to the UK. So for the tax year April 2022 to Mar 2023, we wre not UK resident, and we were definitely not UK tax resident. But after I applied for self assessment for tax year April 2023 - Mar 2024 to inform split year arrangement, I received a letter from your office asking me to file tax return for April 2022 to Mar 2023, and the HMRC app said such filing is late. I think it is because there is no venue yet for me to inform your office that I was never a UK resident until August 2023. Is my understanding correct? And if so, how should I inform your office of it? Thank you very much for your advice.

Name removed admin .

Hi, I am now a non-resident living abroad with no based UK income except for my standard pension which I receive monthly in my bank account. Do I have to file a self assessment tax return

Hi joelaw33,
Please refer to:
Self Assessment tax returns
Thank you.

Hi,
You can check whether you need to submit a Self Assessment retun here:
Check if you need to send a Self Assessment tax return
Thank you.