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Posted Tue, 21 May 2024 15:02:41 GMT by ConfusedTunbridge
I am a barrister who works from home overseas (lets assume I meet the non-residence test). My work consists of writing advisory documents and legal documents, as well as some telephone and video calls. My clients are in the UK, generally, and all fees are paid in GBP to a UK bank account. It seems to me that this is not considered UK income and if I am non-residence would not be subject to income tax, is that right? On the other hand, when I occasionally come to the UK to appear in court hearings, the fees for that attendance would be UK income because it is performed in the UK, and would be subject to income tax?
Posted Fri, 24 May 2024 13:13:46 GMT by HMRC Admin 32

It is UK income as the work arises in the UK. If there is a tax treaty between the UK and your country of residence, that confirms the income is taxable only in your country of residence, it would not be taxable in the UK.  

You can find a list of tax treaties at:

Tax treaties

Where there is no tax treaty, the income is taxable in the UK, as it arises here.

Thank you.

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