Senan

Hi, I am an Iraqi national arrived here in the UK on a spouse visa in February 2021. I started to file self-assessment tax return from the tax year 2021/2022. In the past, I was a university lecturer in Iraq and sent on a studentship funded by the Iraqi government to the UK to study PhD on a tier 4 student visa from 25/10/2014 to 10/10/2018. During my study, I was receiving salary here in the UK from the Iraqi government to cover my life expenses, and at the same time I was receiving my basic salary in Iraq which was not sent to the UK. I did not work during my study in the UK and was exempted from paying the city council tax. A few days ago I read by chance that foreign students have to file tax return and pay tax on their foreign income if it not used to cover living costs in the UK. I had many other Iraqi colleges in my same situation studying with me, but no one mentioned anything about this. My basic salary was far below my personal allowance. 1. Do I have to file a tax return for the previous tax years during my study from 2014-2018? 2. Am I considered as a UK tax resident during the same period when I was a student? Kind regards, Senan

A spouse visa UK resident, not domiciled. Do I pay tax in the UK on savings interest earned in my home country?