fduch2003

Hello HMRC Team. I have similar case to one described in original message of this thread and I am also confused with the fact that final calculation for Self Assessment treats foreign income less than £2,000 as taxable amount. My foreign income is less then £2,000, I am resident, non-domiciled. I am referring to https://www.gov.uk/tax-foreign-income/non-domiciled-residents, which states: "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. If your income is £2,000 or more You must report foreign income or gains of £2,000 or more, or any money that you bring to the UK, in a Self Assessment tax return. You can either: - pay UK tax on them - you may be able to claim it back - claim the ‘remittance basis’ " My interpretation is: if I am non-domiciled and my foreign income is less than £2,000 in the tax year and it's not remitted to the UK, I can declare nothing about foreign income in Self Assessment tax return and no tax should be payed for this foreign income regardless of the fact whether I have any related allowances applicable (like personal savings allowance) even if I am using arising basis? Am I correct here? If so, should I in Self Assessment: 1) In Tailor your return Page 1's "If you received any foreign income, do you need to complete the foreign section?" select "NO"? 2) In Tailor your return Page 2's "Did you receive any interest, for example, from UK banks, UK building societies, UK unit trusts (or untaxed foreign interest up to £2,000)?" select "NO" (since as per https://www.gov.uk/tax-foreign-income/non-domiciled-residents and conclusion above non-domicile residents should report nothing in this case)? 3) Have no "UK interest" section since answer to previous question is "NO"? Thank you!