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Posted Mon, 02 Oct 2023 23:28:00 GMT by Nadiia
Hello, I'm trying to file a tax return for the 2022-2023 tax year. I went through the website, but some things are still unclear to me. I have the following situation: 1) I arrived in the UK in April 2022 (after the tax year started) under the "Home for Ukraine" scheme. I have never been to the UK before and have no family here. 2) In Ukraine, I worked self-employed for a Ukrainian company. I continued that work here in the UK, and I didn't work for UK employers. I work remotely and pay tax in Ukraine. All my income goes to the Ukrainian bank account, and I spend most of it here directly using a Ukrainian bank card. 3) From my arrival, I lived with my sponsor from the "Homes for Ukraine" scheme. I didn't buy or rent any property in the UK. 4) As far as I understand, I became a UK tax resident in October 2022 because my 183 days in the country have passed, so I have to declare foreign income now. My questions are: 1) Do I have to declare income starting from my arrival or only starting from the moment when I become a UK tax resident (October 2022)? 2) When registering for self-assessment, which date should I input as the start of my self-employment: the date of my arrival here (April 2022), the date I became a tax resident (October 2022), or the date I started this work in Ukraine (somewhere in 2021)? 3) As far as I understand UK-Ukraine Double Taxation, all taxes paid in Ukraine will be subtracted from the tax that I pay in the UK. Does this include UK National Insurance taxes as well? Thank you in advance.
Posted Fri, 06 Oct 2023 14:08:18 GMT by HMRC Admin 25
Hi Nadiia,
Based on the information you have given, you are resident from April 2022 and as such the full years income is taxable.
When registering, your start date should be the date you arrived in UK.
Thank you. 

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