Gregory Hills

Thanks for reply. In my reading, the guide doesn't specifically address the question. If I'm incorrect, I'd greatly appreciate you pointing me to the relevant section. Regardless, through consultation, I've come to the conclusion that work performed before beginning UK tax residency is not considered UK sourced income, regardless of when payment occurs. Of course, if filing on non-dom basis, you still can't remit to UK without it becoming taxable.

I'm having the same general issue understanding the definition of 'UK Source Income' Can you point me to the relevant part of the tax code, or other official documentation defining this term?

I want to further clarify this issue. Here's my situation - UK non-dom tax resident - will claim remittance basis taxation in UK - performed professional work in the USA before moving to UK - received payment for prior work into a USA bank account after moving to UK If I don't remit these USA funds to the UK, do they form part of my UK taxable income? Thank you.