Nadiia
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Taxable period for foreign tax
Hello, I'm trying to file a tax return for the 2022-2023 tax year. I went through the Gov.uk website, but some things are still unclear to me. I have the following situation: 1) I arrived in the UK in April 2022 (after the tax year started) under the "Home for Ukraine" scheme. I have never been to the UK before and have no family here. 2) In Ukraine, I worked self-employed for a Ukrainian company. I continued that work here in the UK, and I didn't work for UK employers. I work remotely and pay tax in Ukraine. All my income goes to the Ukrainian bank account, and I spend most of it here directly using a Ukrainian bank card. 3) From my arrival, I lived with my sponsor from the "Homes for Ukraine" scheme. I didn't buy or rent any property in the UK. 4) As far as I understand, I became a UK tax resident in October 2022 because my 183 days in the country have passed, so I have to declare foreign income now. My questions are: 1) Do I have to declare income starting from my arrival or only starting from the moment when I become a UK tax resident (October 2022)? 2) When registering for self-assessment, which date should I input as the start of my self-employment: the date of my arrival here (April 2022), the date I became a tax resident (October 2022), or the date I started this work in Ukraine (somewhere in 2021)? 3) As far as I understand UK-Ukraine Double Taxation, all taxes paid in Ukraine will be subtracted from the tax that I pay in the UK. Does this include UK National Insurance taxes as well? Thank you in advance.