9043583

My friend qualifies for Foreign Workers' Exemption. Is this exemption automatically applied or would she be required to complete a self assessment tax return for the relevant tax year? She would have no other reason to complete a tax return.

My friend is a UK non-domicile that moved from Singapore to the UK in October 2021 (during the 2021/22 tax year). She was classed as a tax resident in the UK for the 2021/22 tax year as she met the second automatic UK test in that tax year. My friend earned employment income overseas in Singapore in the 2021/22 tax year before she moved to the UK (i.e. between 6th April 2021 and the date that she arrived in the UK in October 2021). My friend meets all of the requirements to qualify for the “Foreign Workers’ Exemption” in the 2021/22 tax year - I understand that she would therefore not need to declare the foreign income that she earned in this tax year prior to her arrival in the UK and she will therefore not need to complete a self assessment tax return for the 2021/22 tax year (she would have no other reason to do so). Is my understanding correct?