HMRC Admin 32 Response

Hi,

Article 19 (2 and 3) is more appropriate to this. As a national of the US, you would only delcare it in the US.

Thank you.

Hi,

Please refer to Article 17.

Uk/USA Double Taxation Agreement - 2002

Income would be converted to sterling and taxed at your mariginal rate depeding on any other taxable income received.

Thank you.

Hi,

Please refer to guidance at:

Tax on foreign income

Thank you.

Hi,

Yes. See guidance at:

Simplified expenses if you're self-employed

Thank you.

Hi,

As you will not know your income until 5 April 2024, you would wait until then. If the turnover is over £1000 you will declare this as self employment and can claim the trading allowance. If below then you dont need to report it.

Thank you.

Hi,

Anything over £1000 would need to be reported as your personal allowances would already be used against your PAYE income. This will then determine the NI that is due.

Thank you.

Hi,

If you meet the conditions of 2TC422 the income is a gift and therefore not taxable and no tax return is required.

Thank you.

Hi,

This depends on your tax residence in the UK.

Please refer to:

RDR3 Statutory Residence Test

Thank you.

Hi,

As the money is being remitted to the UK, this is taxable in the UK even if using the remittance basis. You will show this as self employment on the tax return. If foreign tax paid, you will also complete the foreign section in order to claim Foreign Tax Credit Relief.

Tax on foreign income

Thank you.