ConfusedTunbridge

I am a barrister who works from home overseas (lets assume I meet the non-residence test). My work consists of writing advisory documents and legal documents, as well as some telephone and video calls. My clients are in the UK, generally, and all fees are paid in GBP to a UK bank account. It seems to me that this is not considered UK income and if I am non-residence would not be subject to income tax, is that right? On the other hand, when I occasionally come to the UK to appear in court hearings, the fees for that attendance would be UK income because it is performed in the UK, and would be subject to income tax?

Sorry, I do not know why half of this post was cut off... I know you can't advise on individual residence status. This is my situation: - Self-employed legal professional - Service UK clients and is paid into UK bank account - Work is largely drafting legal documents - For the 2021-22 and 2022-23 tax years, moved overseas to work full time - Doing the same work for the same clients (drafting legal documents), still paid into UK bank account, but physically doing all of that work overseas. - Working about 60-80 hours per week with no significant breaks from overseas work (ie 31 days or more) - For each tax year I spent

I know you can't advise on individual residence status. This is my situation: - Self-employed legal professional - Service UK clients and is paid into UK bank account - Work is largely drafting legal documents - For the 2021-22 and 2022-23 tax years, moved overseas to work full time - Doing the same work for the same clients (drafting legal documents), still paid into UK bank account, but physically doing all of that work overseas. - Working about 60-80 hours per week - For each tax year spent