dimmyuk

I am not a tax-resident in the tax year 2023-2024, and I was never a tax resident. I stayed in the UK for 119 days in 2023, and I plan to move to the UK for good in July 2024. Currently I am having 2 jobs in Hong Kong - one is employed and the other one is self-employed. The employment salary of these 2 jobs are all paid in Hong Kong. I planned to quit my employed job before I go back to the UK. Since I am not going to earn any employment salary from this job after I back to the UK, do I need to pay NI for this Hong Kong employed job for the period when I am in Hong Kong? I plan to keep my other self-employed job after I move to the UK. How should I arrange NI for this self-employed job? Thanks for your help.

Hi HMRC, Thanks for the reply. I check the "Tax on foreign income guideline" and it said that "Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income". Since my income is from my employer from Hong Kong and I got paid from Hong Kong, this is my foreign income. Can you please clarify if I need to declare in this tax year even I am a non-UK tax resident? Thank you very much.

Can you please clarify the statement "If you have overseas employment you need to do a Self Assessment tax return in the future"? Do you mean I need to do Self Assessment tax return in this tax year or next tax year? Since this tax year I am a non-UK tax resident, do I still need to do Self Assessment? Besides, please also clarify the statement "On your tax returns with the option to be self-employed if there is no UK employer". Since I am currently having an employer in Hong Kong, if I need to do Self Assessment, do I need to state that I am self-employed since my employer is not a UK employer? Thank you for the clarification in advance.

Do I only need to fill in SA109? Or do I need to fill in other form such as SA100? Thanks.

I do not meet the first automatic overseas test and also not meet the second test, but I meet the third automatic overseas test. So I have to consider the Automatic UK test and also the Sufficient tests in order to confirm whether I am UK resident or not. Am I correct?

If I am not a tax resident in the UK, do I still need to file self assessment using SA109? If there is no need to do so, then how should I declare the number of work days in the UK? Thanks.

I want to clarify the tests. If I don’t meet any of the Automatic Overseas Test, I am not a non-UK resident, and then I need to do the Automatic UK test to see if I am UK resident. Am I correct?

Regarding the Second automatic overseas test - You’ll be non-UK resident for the tax year if you were resident in the UK for none of the 3 tax years before the current tax year, and spend fewer than 46 days in the UK in the tax year. I am non-UK resident for none of the 3 years, but I spend more than 46 days in the UK. In this case, am I considered a tax resident already? Or do I need to consider the other tests.

I have been living in the UK in this tax year for 119 days only and I will not return to the UK in this tax year. I am having a job during this period from a Hong Kong company however I am only working for 39 days during this period, because I am taking annual leaves and also enjoying bank holidays, and there is no need to work on Saturdays and Sundays. Since I am not a tax resident in UK in this tax year, do I need to provide evidence to HMRC for these annual leaves and bank holidays?

The SRT is having 3 tests: automatic overseas tests, automatic UK tests and sufficient ties test. If I fail the automatic overseas tests (i.e. I am the resident), and I dont pass the automatic UK tests (i.e. I fail all the automatic UK tests). In this case, am I am tax resident? Or do I still need to consider the sufficient ties test?