Maryna Mazur
Joined: 5/8/2024
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Exception to making a Self Assessment tax return claim for the remittance basis
Hi. I am in UK on Ukraine Scheme visa, arrived in 2023, and I intend to return to my home country once it is considered safe. Meanwhile I still work remotely for my Ukrainian employer and receive salary to my bank account in Ukraine, accessible to me in UK only via ATM cash withdrawal. Am I correct that I am considered a UK resident and non-UK domiciled, and, according to the guidance note for residence, domicile and the remittance basis: RDR1 (https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability/guidance-note-for-residence-domicile-and-the-remittance-basis-rdr1#the-remittance-basis-of-taxation), 6.5, 9.5, and 9.27, I can use the remittance basis so that my foreign income is not liable to UK tax, and I am not required to complete a Self Assessment tax return as long as I do not earn any income in UK?