Wind Fung
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RE: Non-resident with no UK-based income needs to file a self-assessment tax return?
Hello, HMRC Admin, My apology for not reading carefully the instructions at https://www.gov.uk/self-assessment-tax-returns/who-must-send-a-tax-return before using the online tool. According to the guidelines listed under "Who must send a tax return", income from savings, investments and dividends are examples of "untaxed income". I should not have used the tool for further checking because the dividends or savings and investments I received in the tax year of 2022/23 are "non-taxable income", rather than "untaxed" income". Please let me know if my understanding is correct or not. Thanks again for your clarification. Best regards, -
Non-resident with no UK-based income needs to file a self-assessment tax return?
Hello, HMRC Admin, I moved to the UK and the total number of days I stayed in the UK was 134 in the whole tax year of 2022-23. I was not a UK tax resident in the period from 6 April 2022 to 5 April 2023 after answering questions in the Residence Status Checker (https://www.tax.service.gov.uk/guidance/check-your-UK-residence-status/choose-tax-year) because I "did not have enough connections to the UK". During the mentioned period, I did not have UK-based income but only dividends and interests from overseas. With information on "Tax on foreign income" (https://www.gov.uk/tax-foreign-income) which states "If you’re not UK resident, you will not have to pay UK tax on your foreign income". I would assume I do not need to file a Self Assessment Tax Return for 2022-23. Please let me know if my assumption is correct. I do notice from answers in the HMRC Community Forum that there is an online tool on GOV.UK to check if one needs to complete a tax return (https://www.gov.uk/check-if-you-need-tax-return). I just would like to know if this tool applies only to residents only. For your expert advice please. Thank you very much. Best regards, Wind