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Posted Sun, 10 Dec 2023 14:58:24 GMT by
I am a non-resident living abroad who is employed full time by a foreign employer. I visited the UK during 2022/2023 and undertook some work for my foreign employer whilst I was there. The trip to the UK was not work related and the work which I undertook related solely to foreign business which has no connection to the UK and was paid by my foreign employer into a foreign account. As the period of time that I stayed in the UK was not sufficient to render me UK resident, my understanding is that the income earned in the above period would only need to be reported to HMRC if it was classified as "UK income". However, I cannot determine from the HMRC guidance online whether or not the above income should be classified as UK income or foreign income (though the latter would seem to make more sense). I called the self-assessment help line to seek clarity on this issue and was told that they thought it was unlikely I had any obligation to report the above income and that a technical team member would call me to discuss further. However, I have received no call back since then. I should be grateful in the circumstances if HMRC could kindly confirm whether or not my foreign employment salary for the brief period I worked in the UK needs to be reported.
Posted Fri, 15 Dec 2023 12:17:25 GMT by HMRC Admin 25 Response
Hi TaxquestioN1111,
As we may not be in posession of the full facts in this forum, we would only be able to say that it is unlikely.
For an answer to a detailed question of this nature, you would need to contact our Self Assesment helpline or seek professional advice.
Self Assessment tax returns
Thank you. 

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