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Posted Mon, 17 Jul 2023 16:06:44 GMT by Jonas
Hello, I am struggling to fully understand the current rules and what steps I need to take, hope someone here could advise. I am EU national and I have settled status (indefinite leave to remain) in the UK, been living here for more than 10 years. I have obtained permission from my UK employer allowing me to work remotely from my home country (health issues of a close family member/dependent). I am approaching 6 months mark in this arrangement and would like to ensure I understand correctly: 1. what do I need to do (who do I notify, what forms do I fill in) to ensure that all of my taxes are paid as required and intended? As far as I am concerned, 100% of my work time is UK based, however not sure how this is interpreted when all work is digital and is done remotely. 2. Can I retain UK as my tax residence if I spend 56 or more days in the UK during the financial year? My house and my career are in the UK, I am working remotely purely to support close member of my family. In my understanding, this might have impact to any of my financial accounts (bank/savings etc.). Many thanks!
Posted Fri, 21 Jul 2023 15:27:37 GMT by HMRC Admin 25 Response
Hi Jonas,
You will need to take the residence test to determine if you are tax resident in the UK.
You’ll be resident in the UK for a tax year and at all times in that tax year if:
-you do not meet any of the automatic overseas tests
-you meet one of the automatic UK tests or the sufficient ties test
RDR3: Statutory Residence Test (SRT) notes

If you are tax resident in the UK and at all times, you will need to submit a Self Assessment Tax return, declaring your UK employment income.  
If you are also required to pay tax on this employment income in the other country, you will also need to complete the foreign section and claim a foreign tax credit of up to the tax paid in the other country. 
If split year treatment applies, you will need to submit a tax return, showing the income arising while resident in the UK and tax deducted by your employer.

Split year treatment is claimed on SA109 (residence).
 If you choose to submit a tax return online and you need to claim non residence or split year treatment, you will need to purchase 3rd party commercial tax return that includes the residence section and submit it using your government gateway user ID and password.
Self Assessment commercial software suppliers
 A paper tax return and the supplementary pages, can be downloaded her:
Self Assessment tax return forms
Thank you. 
 

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