Hello HMRC guidance at RDRM32250 makes clear that “… a person may be resident in the UK under UK law, but regarded as ‘treaty resident’ elsewhere and consequently treated for tax purposes as ‘not resident’ in the UK.” HMRC guidance at INTM154020 makes clear that “An individual who is ‘treaty resident’ in the other country is entitled to make claims to relief from United Kingdom tax as provided for under the agreement on the basis that they are a `resident of’ the other State. As a result: Income or a gain of a type which is dealt with in the agreement and which arises in the other State is always exempt from United Kingdom tax.” ———— If an individual is treaty non-resident in the UK (and therefore non-UK resident for tax purposes), and has NO UK income, please confirm, 1. As the guidance makes clear that any income arising outside the UK is always exempt from UK tax, and the individual has NO income arising in the UK, that he has no UK tax liability and therefore has no obligation to notify chargeability and/or file a UK return. 2. As a return is not required, a HS302 form is not required either as all of his income is exempt from UK tax and so relief does not have to be claimed (see HS263). Thank you.