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Posted Thu, 07 Mar 2024 02:50:34 GMT by Rachel
Hello, I’m currently on a 12 month spousal visa and living in Japan. I’m self employed and freelance for an agency in the UK and they also pay me into my UK bank account. I’m confused about where I should pay my tax or do a tax return? I also heard that UK has a tax agreement with Japan? Should I be doing a tax return here paying my tax in Japan? Thank you
Posted Thu, 07 Mar 2024 14:34:28 GMT by HMRC Admin 25
Hi Rachel,
As you are resident is Japan, you may find that you are liable to pay tax on your self employed and freelance income, in Japan and not the UK.
You will need to review the guidance at RDR3:
RDR3 Statutory Residence Test)
And take the statutory residence tests, to determine your UK tax residence position in the tax year in which you left the UK.
If you are deemed tax resident in the UK for the whole tax year, you need to look at split year treatment.
If split year treatment does not apply, you need to declare your world-wide income from 6 April and claim any foreign tax credits that are allowed.
If it does apply you claim split year treatment and only include your worldwide income up to the date you left in the UK.
If you are treated as not resident for the whole tax year, you would declare this and only include income and capital gains that arise in the UK.
In all three possibilites, a Self Assessment tax return is required.
Thank you. 
Posted Thu, 07 Mar 2024 14:38:33 GMT by HMRC Admin 25
Hi Shirmel Duggins
You can amend your 2022 to 2023 tax return up to 31 January 2025, after which you will need to submit an Overpayment Relief Claim (OPR).
You can submit an overpayment relief claim for the tax years 2019 to 2020 to 2021 to 2022.
Please note that you have until 5 April 2024 to submit an OPR claim for 2019 to 2020.
If your claim is received after 5 April 2024, it will be too late to claim for 2019 to 2020.
Your OPR claim, must be in writing and sent to:
H.M. Revenue and Customs Self Assessment BX9 1AS.
Your OPR claim needs to be submitted in the format described in the guidance here:
SACM12150 - Overpayment relief: Form of claims
Thank you. 

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