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Posted Thu, 20 Jun 2024 09:14:10 GMT by ca
I grew up in the UK but moved to the US in 2021. Since then I have only lived and worked in the US. I am therefore non-resident in the UK but deemed UK domicile. My only source of employment income is from my US employer, which is taxed by the IRS. Also, my only other income is a very small amount of interest from a UK bank account (~£300). I have received notifications from HMRC to fill out a self-assessment even though I believe I am now non-resident. I previously tried to notify HMRC that I had moved but am still getting notifications to complete a self-assessment for 2022-2023, which I am filing late. I do not think my US employment income is taxable in the UK but do I need to report it anywhere? Which forms of the self-assessment do I need to fill out in this situation? I would guess it’s the SA109 to declare I am non-resident. But do I need to report my US employment income on any form?
Posted Tue, 25 Jun 2024 14:30:13 GMT by HMRC Admin 19 Response
Hi,

As a non resident, you do not declare the US income. It is only UK income that you report on the SA100 and then the SA109 to confirm you are not resident.

Thank you.

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