Andy Chan

Hi, Thank you for the further information. I was reading further regarding "Different rules may apply if your permanent home (‘domicile’) is abroad." Reference: https://www.gov.uk/tax-foreign-income/non-domiciled-residents // quote // Tax if you’re non-domiciled You do not pay UK tax on your foreign income or gains if both the following apply: - they’re less than £2,000 in the tax year - you do not bring them into the UK, for example by transferring them to a UK bank account If this applies to you, you do not need to do anything. //end of quote// I am non-domicile and I meet both of those conditions. Then I "do not need to do anything" Does "do not need to do anything" mean I do not need to even file a tax return? Thank you.

Hi, I have read this and I see only this: Reporting foreign income If you need to pay tax, you usually report your foreign income in a Self Assessment tax return. The wording is the same as the "do I need self assessment" check - it said "If you need to pay tax". It seems the intention is it is needed when I need to pay tax on foreign income and not needed if I don't need to pay (could be because the amount is just too small) So I would love to see if there is any mentioning of "if there is any foreign income no matter how small it is" Thanks.

Hello, thank you for your reply. Could you point me to where this is stated? "Any source of income from overseas, whether remitted to the UK or not, regardless of what it is or how much it is, is a criteria for completing a Self Assessment tax return." It doesn't seem to be stated clearly on any HMRC articles/guidelines. If it is the intention, then I would imagine the question on "check if you need tax return" should be "Do you have" income from outside the UK (includes pensions) rather than "Do you need to pay tax on" that hence I am looking for where specifically it is stated. Thank you.

I have not had any tax return / self-assessment before and this year I am checking if I need to file a self-assessment. In "Check if you need to send a Self Assessment tax return" at https://www.gov.uk/check-if-you-need-tax-return, question 7 is: "7. Do you need to pay tax on any of the following?" One of the options is: "Income from outside the UK (includes pensions)" I have no employment income. I have a small amount of interests from overseas banks: £50. No other overseas income. I also did not remit any of those into the UK. My total income with everything considered is way below all the tax free allowances so I determine I do not need to pay any tax. Certainly also no tax to that overseas interest part. My question is - the option "Income from outside the UK (includes pensions)" in that check is a NO to me, right? i.e. I do not pay tax on "Income from outside the UK (includes pensions)" in that Question7 Thank you.