Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 11 Feb 2024 21:16:37 GMT by Chansir2021
Hi, I am a self-employed British citizen and digital nomad, not a UK tax resident according to the statutory residence test. As I understand, even though my income is coming into my UK bank from a UK company (NOT under PAYE, from digital content platforms), this income is not taxable in the UK. I do not have any other tax residence as I travel often. 1) is my understanding correct? 2) is the HMRC able to see from my immigrations records that I am outside of the UK, and thus not a UK tax resident. 3) when I left the UK, I did not know which forms to fill, so I called HMRC and informed them of my situation, to take me off self-assessment. I am aware that this communication is on my file and have not received further reminders to file for self assessment. Do I still need to fill out any form?
Posted Wed, 14 Feb 2024 19:01:12 GMT by HMRC Admin 25
Hi Chansir2021,
Please refer to:
Tax on your UK income if you live abroad
HMRC cannot see your immigration records for dates in the UK.
Thank you. 

Posted Thu, 15 Feb 2024 12:03:48 GMT by Chansir2021
Hi, Thanks for your response. Specifically, I am referring to my self-employment income while living abroad. I am not UK tax resident, according to the rules of the statutory residence test. All my income goes through my UK bank accounts, then into savings and stockbroker accounts. 1) As I understand, since I am not tax resident, remitting income through my UK bank does not incur any liability to report for self-assessment in the UK (regardless of my tax residence status in other countries). Is my understanding correct? 2) I fall under the third automatic overseas test. As I am self-employed and location independent, I do not have set hours, a company, or a fixed residence abroad. In case HMRC were to enquire, what evidence can I submit to prove my working hours overseas? I keep a travel record (flight bookings, airbnb bookings, credit card statements showing where I am spending), and a basic record logging my working hours (I am unsure what information to record in this log aside from hours worked and an overview of the activities performed). Thanks again for your assistance.
Posted Tue, 20 Feb 2024 11:10:38 GMT by HMRC Admin 5
Hi Chansir2021

The log that you keep would be the first evidence to supply. if you were selected for a review and that information was not sufficient, you would be advised at that point exactly the information that was then required.


You must be signed in to post in this forum.