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Thank you for your response. I still don't think my question is being answered explicitly, however I think that in and of itself is the answer. I think the concept of having to report the balance of a bank account for purposes unrelated to taxable income is too alien to register. I think if there were anything even remotely close to the US FBAR in UK law then it would be familiar and referenced in your responses. Further, I think your response "you ONLY report any UK income" (emphasis added) should be taken to mean "you DO NOT report the identity and/or balance of a foreign bank account". I take all this to conclude: there is nothing like the US FBAR in UK tax law. Residency is key, and there are no circumstances where a non-resident would have to report the balance of a foreign bank account. Please correct me if I am wrong. Thank you

Apologizes, I think my question was unclear. This does not concern income or capital gains. QUESTION: Are non-residents required to report the existence and balance of foreign bank accounts? (I realize the concept may seem strange, (it does to me also), but it is well established (and severely punished) in US law under the "FBAR". The FBAR requires US Citizens to report foreign bank accounts regardless of tax residency and regardless of whether or not any taxable events are associated with the account).

Does a USA-resident (non-UK-resident) UK Citizen need to report their USA bank accounts to HMRC (or other agency; on any form; in any possible way)? Context: In the USA, "US Persons" regardless of residency are required to report all foreign bank accounts. If the scenario described above were reversed, the UK-resident (non-USA-resident) USA Citizen WOULD have to report their bank accounts to the IRS. To be clear - Nothing in this question concerns interest, dividends, earnings or any other "income". The question exclusively concerns simply holding a balance in a foreign bank account as a UK Citizen with foreign tax residency.