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Posted Mon, 23 Sep 2024 10:33:45 GMT by sanjivsai
I am a resident of the UK. I have been working in India as a consultant over the last financial year and paid Indian tax. I was not employed in the UK at this time. How do I declare this within the self assessment paperwork?
Posted Tue, 01 Oct 2024 13:44:26 GMT by HMRC Admin 19 Response
Hi,
You will need to review the guidance on statutory residence to determine your residence status here:
RDR3 Statutory Residence Test
If you are tax non resident for the whole tax year, you would not be required to declare this income in a tax return.  
If you are tax resident for the whole tax year, you would be required to declare it and claim any appropriate foreign tax credit.
Thank you.

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