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  • Do Non-Resident need to file tax return for interest income from UK banks?

    Hello, I am NOT a UK tax resident but earned some interest income from UK banks. I have read your HS300, guidance at "Tax on your UK income if you live abroad" and tried the online tool on GOV.UK to check if one needs to complete a tax return (https://www.gov.uk/check-if-you-need-tax-return). I got from HS300 that interest income earned by a Non-Resident from UK banks is classified as “restricted income” , meaning that it would not be subject to UK tax unless when it had been deducted at source. Any tax paid on this income is not refundable. My only income from the UK was interest income from UK banks. None of them has been taxed at source. Is it correct to say that : If the total interest income from UK banks was equal to or less than £10,000, I would not need to file any tax return. If the total interest income from UK banks was over £10,000, I would need to file a tax return even though the interest income, however large the amount is, would not be subject to income tax in the UK? Thanks.