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Posted Thu, 14 Sep 2023 21:16:33 GMT by coffeecissy
Hi, I am currently working both in the UK (income via PayE) and receives an income and/dividend in HK (as a company director). Under the current foreign income page, there's a section in Non-domiciled residents that states that If I work in the UK and abroad, You do not have to pay tax on foreign income or gains (even those you bring into the UK) if you get the ‘foreign workers’ exemption’. You qualify if: -your income from your overseas job is less than £10,000 -your other foreign income (such as bank interest) is less than £100 -all your foreign income has been subject to foreign tax (even if you did not have to pay, for example because of a tax-free allowance) -your combined UK and foreign income is within the band for basic rate Income Tax - you do not need to fill in a tax return for any other reason Does it mean if I fulfill all those conditions mentioned above, I do not have to file a Self Assessment for overseas income up to £10,000? I did report all those earnings now via Self Assessment in the Foreign page.
Posted Tue, 26 Sep 2023 09:55:24 GMT by HMRC Admin 19

On the basis of the information provided you appear to qualify for the 'foreign workers' exemption, and you would therefore not be required to submit a Self Assessment tax return. You can see guidance here:

Tax on foreign income

Thank you.

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