dimmyuk

I am a BNO visa holder and I first moved to the UK in July 2023. In this tax year, I stayed in the UK for 119 days and I will not return to the UK until next tax year. After doing the SRT test, I am not tax resident of the UK in this tax year, however I am having employment income from my job in Hong Kong during the period when I am staying in the UK. In this case, do I need to pay NI?

I have done the RDR3 Statutory Residence Tests and below is the answers. Please advise if I am a tax resident in this year 2023-2024. 2.1 First automatic overseas test Answer: I was not resident in the UK for one or more of the 3 tax years before the current tax year, and I spent 119 days in the UK in this financial year 2023-2024. 2.2 Second automatic overseas test Answer: I was not resident in the UK for the 3 tax years before the current tax year, and I spent 119 days in the UK in this tax year 2023-2024. 2.3 Third automatic overseas test Answer: I spent 119 days in the UK in this tax year 2023-2024. The number of days on which I work for more than 3 hours in the UK is more than 31. There is no significant break from my overseas work 3.1 First automatic UK test Answer: I spent 119 days in the UK in the tax year 2023-2024. 3.2 Second automatic UK test Answer: • I rent a house in the UK for more than 91 consecutive days in this tax year 2023-2024. • I have been present at least 30 of these 91 days in my home in the UK • I have an overseas home in Hong Kong (which is co-owned with my father who is non UK resident) and I present in it for more than 30 days in the tax year 2023-2024. 3.3 Third automatic UK test Answer: I came to the UK on July 5, 2023 and left on October 30, 2023. I have spent 119 days in the UK and I was working my overseas job remotely in the UK. During this 119 days period, I have taken 26.5 days of annual leave, and I did not work on Saturdays, Sundays and also the bank holidays of Hong Kong. The actual number of days I was working in the UK for more than 3 hours is 60.5 days, which is 16.57% of the 365 days in this tax year 2023-2024.

I have sold my main residence for the whole period of ownership, then the private residence relief will cover any capital gain. However, I have deposited the money I got from selling the property to different overseas bank accounts to earn interest, i.e. the money is not "clean capital". On the other hand, I am having a job overseas and I will not remit my overseas earnings to the UK by using the remittance basis, in this case, if I remit only the money I got from selling my main residence, will I need to pay tax?

I am a BNO visa holder and I first came to the UK on July 5, 2023. I have sold my main residence in Hong Kong in August 2023 and the money I got is around 160,000 GPB. I have put this money in different saving accounts overseas to earn some interest. I am going to transfer 80% of the money I got by selling my residence to the UK, which is GPB 128,000. I am having a job in Hong Kong in this fiscal year. I am going to apply remittance basis for this fiscal year, so that my salary earned from my job in Hong Kong will not be remitted to the UK. Under this scenario, do I need to pay tax?

I applied a BNO visa alone and my application entry clearance (i.e. the BNO visa) was granted on Jan 9, 2023. I entered the UK on July 5, 2023. My wife applied the BNO visa separately as the principal applicant, together with our 2 sons, who are her dependent applicants. They entered the UK on July 17, 2023. My wife and my sons are living with me in the UK now and we are renting a house here. I have a property in Hong Kong with 50% share with my father. My father nationality is Chinese. There is no other property under my / my wife's name. If I leave the UK on November 30 and back to the UK after April 6, 2024 (which means I stay in the UK during this fiscal year for less than 183 days), do I need to pay tax for the fiscal year 2023 – 2024?