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Posted Fri, 07 Aug 2020 13:16:42 GMT by Lee369
Hi everyone, I recently returned back to the UK after 5+ years in Hong Kong (I left straight after university so I never had a full time job in the UK before), I've been back for 20 days but I am still working remotely for my Hong Kong employer under a consultant contract and have paid my Hong Kong taxes. I understand that after 90 days I will become a UK residence and would need to pay for UK income taxes. Would I need to pay for taxes for that 90 days I've been working remotely in the UK or only after? Also if I am working as a consultant remotely from the UK would I need to register as self-employed? I was born in Hong Kong and is a HK permanent resident and hold a British passport (grew up in the UK). Unsure if this will make a difference. Thank you so much for your help.
Posted Fri, 07 Aug 2020 15:51:24 GMT by HMRC Admin 2

You will need to determine your residency position within the UK by referring to the Statutory Residence tests:

RDR3 Statutory Residence Test

If you are now based in the UK then you would need to pay your own tax and National Insurance.  

Whether you register as self-employed or not would depend on your employment status with the Hong Kong company.  

If you are working for them as self-employed, then yes you register as self-employed.

If you are still classed as an employee then you can follow the guidance here:

When and how an employee operates PAYE on their employment income

Thank you.
Posted Fri, 07 Aug 2020 16:50:01 GMT by Lee369
Thank you but what does it mean for the 90 days? Will i have to pay UK tax for the 90 days before becoming a residence? I am currently not a residence
Posted Mon, 10 Aug 2020 16:21:23 GMT by HMRC Admin 10

As previously advised by my colleague you will need to determine your residency by following the statutory residence test.

You have various tests to look at.

One is the Automatic Overseas Test.

The third one is ,you work full time overseas over the tax year without any significant breaks from overseas work and spent fewer than 91 days in the UK in the tax year.

Please refer to the following links :

RDR3 Statutory Residence Test

Tax if you leave the UK to live abroad

Tax on foreign income

HMRC will not determine your residence status.

Thank you.


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