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Posted Mon, 13 Feb 2023 21:07:27 GMT by Ruth Berger
Dear HMRC admin, I came to the UK in 2020. Before arriving UK in 2020 from my home country of Nigeria, I used to run a blog that received Google Adsense earnings in my Nigerian bank account. But when I left my country for the UK, I handed my blog to a family member to run. I have now decided to start receiving income from the Adsense earnings on the blog as foreign income. However, before I start that, I need your help clarifying this situation. The earnings from the blog is paid by Google Adsense into my Nigerian bank account monthly. However, because I cannot keep for myself everything that was earned, I can remit only half of the Adsense earnings (which will be my share of the earnings) to the UK and leave the balance of the earnings back in my Nigerian bank account. I want to ask, please: 1. Is this arrangement of remitting only part of the Adsense earnings to the UK every month permissible by HMRC? 2. Will the remaining foreign income not remitted to the UK still be taxable here in the UK? I have lived in the UK (Scotland) for 2years, 4 months now. Does this mean I am resident in the UK but not domiciled? 3. Will I be required to add bank statements from my Nigerian bank account that receives the Adsense earnings as one of my records when I’m ready to complete the self assessment tax return form? Thanks so much for your reply.
Posted Wed, 15 Feb 2023 14:54:44 GMT by HMRC Admin 32

Plese refer to guidance at:

Remittance basis 2022 (HS264) 

Thank you.
Posted Thu, 16 Feb 2023 01:50:03 GMT by Ruth Berger
Thanks for your reply, Admin. I’ve read the article in the link you shared and please can you help clarify these new questions I have after reading the article: 1. Considering I live in Scotland, does this table below show the correct normal tax rates for remittance basis in Scotland? Taxable income Scottish tax rate Starter rate - £12,571 to £14,732 - 19% Basic rate - £14,733 to £25,688 - 20% Intermediate rate - £25,689 to £43,662 - 21% Higher rate - £43,663 to £150,000 - 41% Top rate - over £150,000 - 46% If not correct, please can you point me to the correct Scotland tax rates for remittance basis? Finally please, will a self employed individual on the remittance basis also have National Insurance tax deducted from their foreign income along with the usual remittance basis tax? Best regards.
Posted Thu, 23 Feb 2023 10:40:21 GMT by HMRC Admin 25
Hi Ruth Berger,

Please see:

Income Tax in Scotland

This applies whether you are using remittance or arising basis .

Please also refer to:

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you. 

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