Pedro

Hi, Thank you, I understand the literal meaning but don't know how to apply it. I was self-employed in the UK but had clients in a foreign country. Is this arising in the UK or outside? Best regards

Hi, Thank you for replying, I've been trying to understand RDRM but I think it doesnt apply to my case because I was not resident in the UK. Could you point me to a definition of UK-sourced income? I need to understand what part of my income while self employed in the UK for a foreign country needs to be declared. Thank you and best regards.

Hello, I was self-employed in the UK in 2021-2022 and for part of 2022-2023. I moved to the US at the start of the 22/23 tax year and thus I am non-resident for 22/23. I need help understanding what part of my 22/23 income needs to be declared in my self-assessment. For example, does "UK-sourced income" include my revenue as self-employed even if the contracting company was a foreign company? If so, does the cash basis system apply? That is, should I report only what was paid to me while I was in the UK? or everything referring to self-employment regardless of my residence when I was paid? Furthermore, I paid US taxes on the aforementioned income. Under the UK-US tax agreement does that mean I should not be taxed in the UK? or that I need to fill out the tax relief section? Thank you and best regards.