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  • Now a foreign tax resident: what to do about Self-Assessment?

    I was self-employed for the tax year 2020-21 after having been employed (PAYE) in the UK 2017-19. I have submitted my self-assessment tax return for the year 2020-21, so no problems there. In October 2020, I moved to Germany for the winter and am still here because of various circumstances that unexpectedly cropped up (Covid preventing travel back in spring, then medical problems which need resolving right here). All this time, I kept on being self-employed... but now I am de facto resident in Germany, as I have not stepped foot in the UK at all in this current tax year (2021-22). I have no address in the UK and have kept HMRC informed online of where I am. My question is: because this was unplanned and I have no real idea of what the future holds, at what point do I tell HMRC about not being a tax resident anymore and should I write or telephone? Should I do it now or wait until the tax year runs out (there are four months remaining, but unlikely I will be back in the UK). I *presume* I will be staying on in Germany, but I do not know for sure (this is also outside my control; have applied to stay under the Brexit arrangement just to legalise my situation, but nothing is guaranteed -- and applications are not currently being processed because of Covid...). I am basically looking for advice about how to best keep HMRC informed over self-assessment and also how to take care of things like future NI contributions. Thanks in advance for any guidance.
  • RE: Unsure which box to check for "Foreign income details (Page 2 of 2)"

    Thank you very much for this clarification.
  • Unsure which box to check for "Foreign income details (Page 2 of 2)"

    I received foreign income in the tax year 2020-21. To clarify, I work as a translator and it was a one-off payment by a foreign institution, so I regard it as "self-employed income". I did not pay tax there, as I gave them a certificate of fiscal residence that I am in the UK. I want to declare this income in my UK tax return. I am having trouble working out which box I should click on for the page "Foreign income details (Page 2 of 2)", where I am asked "Which of the following types of income or gain did you receive from overseas sources?" In my mind, I could click one of two options: 1. "All other income received by a person abroad and any remitted 'ring fenced' foreign income" 2. "Any other overseas income and gains" But I do not know which one. Can anyone suggest? Do I need to provide any further information to answer this question?