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Posted Mon, 28 Nov 2022 12:36:01 GMT by Anthony1966
I have been offered a full-time job by a university in Canada which operates only in Canada. I would like to accept it but remain living in the UK but am concerned that the management of tax might become complex. The employer is open to this since the research part of the job is of the sort that can be done from anywhere (it is basically writing). I will keep my primary residence (centre of vital interests) in UK and keep a small secondary place to stay when in Canada. My plan would be to work physically in Canada for 120 days per year but would also work 50 days per year while in the UK. This would not be doing business, negotiating contracts, etc. - just writing/researching in my home office. The Canadian employer has no relationship with HMRC, will deduct tax at source on behalf of CRA for the whole year and issue a T4. I understand I will need to do self-assessment in the UK. (a) Will HMRC as me how many days I worked for this employer while physically in the UK, and seek to tax that portion of the income? (b) If so, where on the self-assessment form is that reported? (c) In which case, would I expect to be able to get that portion of tax already paid directly to CRA. (d) What counts as day of work? Is it more than 3 hours worked or similar? I open and turn around work emails pretty much every day of the year! Thank you in advance for any answers to these specific questions, and more general advice on how difficult such an arrangement is likely to be to manage.
Posted Tue, 29 Nov 2022 13:47:50 GMT by HMRC Admin 10
Hi
If you are resident and domiciled in the UK, then HMRC has the right to tax all of your world wide income.
Your Candian employment would be considered foreign employment income and would need to be declared in the UK.
You could request a certificate of residence, that you can send to the Canadial tax authorities, to request your employment income is paid gross.
You can claim a certificte of residence at :
How to apply for a certificate of residence to claim tax relief abroad
Please note that you cannot claim for a future date.
Thankyou.
Regards.

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