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Posted Wed, 02 Oct 2024 20:39:29 GMT by Tbdwi
Hello, Here is my case: I am a PhD student who is a non-UK citizen and on a student visa in the country. I am relocating from the UK to another country for full-time employment (on-site) and I estimate that I will be in the UK for less than 30 days during my employment period. I intend to transfer my monthly salary to the bank account I opened as a student. Is this income taxable? Thank you!
Posted Fri, 11 Oct 2024 07:55:55 GMT by HMRC Admin 20 Response
Hi,
You would need to review the guidance on statutory residence to determine if you are tax resident in the UK for the whole tax year year and whether split year treatment applies.  
This will help you work out if you need to declare this income in the UK.  
RDR3 Statutory Residence Test.
Thank you.

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