Corinna Lenz

Thank you! I do appreciate your clarification on this.

You are referring me to https://www.gov.uk/tax-uk-income-live-abroad. I already mentioned in my first two posts that the information in this post contradicts the information found on the "non-residents and investment income" page. This is the reason why I started the thread. Any clarification on that possible?

The link that you sent me to the tool (to check if a self-assessment is required) is for UK residents. As I mentioned, I am a UK non-resident. Could you confirm that, as a UK non-resident, and my ONLY UK income coming from my interest from my UK savings account (less than £10000, as mentioned by HMRC Admin 10), I do NOT need to fill out a self assessmen? Thank you.

Thanks for your response. No, my interest from my savings on my UK bank does not exceed £10000 (and I don't have any Chargeable Event or PPI interest). So in that case, I don't need to complete a tax return in the UK?

Hello, On the link that you provided, it states the following: "You usually have to pay tax on your UK income even if you’re not a UK resident. Income includes things like: pension rental income savings interest wages" Since savings interest is specifically mentioned there it sounds like, even if you are NOT a resident, you have to send a self assessment tax return if you have a UK bank account that generates interest? But it somewhat contradicts the guidance that I found on the gov.uk website about "non-residents and investment income" (see my first post, the link for this is https://www.gov.uk/government/publications/non-residents-and-investment-income-hs300-self-assessment-helpsheet/hs300-non-residents-and-investment-income-2023). Could you please clarify? Thanks.

Hello, I am a non-resident in the UK (I live in Sweden), but have a UK bank account where I earn interest on my savings (I have an ISA savings account as well as flex saver account in my UK bank). I am wondering if I need to fill in a self-assessment and pay taxes in the UK because of this? I found the following on the HMRC websites. "With the exception of income from property in the UK and investment income connected to a trade in the UK through a permanent establishment, the tax charge for non-residents on investment income arising in the UK is restricted to the amount of tax, if any, deducted at source. If the tax charge is limited in this way, personal allowances will not be given against other income." Do I understand correctly that unless my bank already takes part of my interest away before it is paid to me ("tax deducted at source"), then there is NO liability for me to complete a self-assessment return and pay taxes? The last sentence of the quote is also giving me trouble - "If the tax charge is limited in this way, personal allowances will not be given against other income." Does that mean, if my bank does NOT deduct tax at source, then I still do not need to submit a self-assessment or pay tax in the UK, but I no longer have a personal allowance amount in the UK - meaning if there is ANY amount of other income that is considered "UK income", I will have to report regardless of amount? Thanks for the clarification.

Hi, Thanks for your reply and for confirming that reverse charge applies. Could you please also confirm that since reverse charge applies, I do NOT need to register for VAT in the UK? Thanks!

I am a self employed freelancer residing in Sweden (VAT registered in Sweden) supplying services (such as translations) over the internet to a business that is established and VAT registered in the UK. As far as I understand, the reverse charge mechanism applies to the services I provide to the company. Is there any obligation to register for VAT in the UK? Thank you.