Working remotely (for US company) in the UK as a non-domiciled resident

Hi HMRC, I am planning to move to the UK on a Skilled Worker Dependent Visa with my spouse for up to 3 years. I will be considered a non-domiciled resident (will be present in the UK more than 6 months out of the year). I plan to continue my employment with my US employer remotely - not working with/for any UK entities. My US salary will not be remitted to the UK and will be solely used in the US when I visit the US (all required taxes will be paid in the US). Total income will be 60,000 GBP per year. Questions: 1. Since I am non-domiciled resident with no remittances of foreign income, is the salary for the work I perform remotely for my US employer while residing in the UK considered foreign sourced income? 2. If this remote work for the US company (remotely working in the UK) is considered foreign sourced income, which means I will have no UK sourced income, do I have to file any taxes (based on paragraph 9.27 of RDR1 linked below)? Again, non of the income will be remitted into the UK. 

eamil add removed admin.

Hi Dave Oafish,

Under the guidlines of the details mentioned, the income is not a UK sourced income and is foreign income that you are not remitting.
You should also refer to section 9.15 to ensure you meet the full requirements that no return is required.

Thank you.

Thanks for confirming the income earned remotely working while present in the UK for my US employer is considered foreign sourced income and qualifies for remittance. I would also like to confirm whether paying for Skilled Worker visa fees and the National Health Surcharge (paid for in Euros prior to coming to the UK) is considered remitted funds?

Hi Dave Oafish,

Remittance basis only covers foreign income / gains not remitted to the UK.  
As national insurance and skilled worker visa are not income or gains, the remittance basis would not apply to them.

Thank you.

Hi HMRC, could you elaborate/provide references on defining remote work conducted for a U.S. employers while in the UK as foreign sourced income?

Hi,
If you are resident in the UK and you remotely work for a foreign employer, then the income derived from that foreign employer is taxable in the UK, in the tax year it arises.  
A person who is resident and domiciled in the UK, is taxable on their world wide income in the UK:
General earnings from employment: "taxable earnings"
Thank you.

Hello, I have a similar question hence my follow up here. Can I clarify the last response, being: “ If you are resident in the UK and you remotely work for a foreign employer, then the income derived from that foreign employer is taxable in the UK, in the tax year it arises.” Is that foreign-sourced or UK sourced income, given the details mentioned in the opening post? If it is foreign-sourced and being a non-dom that has not remitted that foreign income, would it be taxable in the UK?

Hi latteuk,
Please refer to guidance here:
RDRM32110
Thank you. 

Hello, I have the same question as latteuk above, but wasn't able to understand if working remotely (based at a UK home office) for a foreign employer is foreign-sourced income or UK-sourced income based on the guidance you linked. Looking at eim40203 the distinction about foreign vs. domestic income seems to be whether "Duties of employment performed either wholly or partly in the United Kingdom". How does this apply to remote work? I thought that it would mean that remote work for a foreign employer would be UK-based income, but the comments you have given above seem to indicate otherwise? Thanks very much.

Thank you but I ask because there seems to be conflicting answers or I have misunderstood. On way hand: “ Under the guidlines of the details mentioned, the income is not a UK sourced income and is foreign income that you are not remitting.” Then later: “If you are resident in the UK and you remotely work for a foreign employer, then the income derived from that foreign employer is taxable in the UK, in the tax year it arises.” What is the difference here please so I may understand. Both relate to the OPs situation but seemingly provide two different conclusions. The later:

Hi,
If you are located in the UK, while working for an overseas employer that does not have a UK base, then this is foreign employment income.  
The guidance is referring to where the work is carried out, which in this case is in the UK.
Thank you.

Hi,
If you are located in the UK and remotely undertake employment work in another country for a non UK based employer, then this will be treated as foreign employment income and should be declared on a self assessment tax return.
Thank you.

Would like to ask about the following fact pattern: 1. non-resident in UK based on basic test (resided less than 182 days in the tax year, between Aug 23 and 5 Apr 24). tax resident in Singapore throughout this period and the preceding years, and will be tax resident there following year. 2. is a partner in a UK based LLP, but working remotely for the Singapore office and paid in Singapore, in SGD (to a Singapore bank account). 3. was in UK for an approx. 10-month period as spouse was awarded a fellowship in UK with a NHS hospital (between Sept 2023 and Aug 2024) - she did not receive any pay from the UK hospital. 4. two children (7 and 9) studying in the UK during the period we were based there.

Hi there, I am a UK skilled worker sponsored by my UK employer. Under my visa conditions, would I be permitted to take up a secondary non-UK remote working job in addition to my existing sponsored UK job? If this is permitted and, if the company does not have a formal presence in the UK, will I required to also self-report this additional contractor earnings to HMRC each tax-year? I don't want to unintentionally make any serious mistakes - so, any help with these questions will be extremely valuable to me! Thank you very much!

Hi,
Sorry, we can only answer HMRC questions on this forum.
Please contact UK Visas and Immigration for advice.
Thank you.

Hi, I wanted to follow up on my earlier post and check if I would be able to qualify to file tax on a remittance basis (including in relation to any income arising on my UK workdays) based on following fact pattern: 1. tax resident in UK for 2023 and 2024 (but there for less than 182 days in each tax year). tax resident in Singapore throughout this period and the preceding years, and will be tax resident there following year. Domiciled in Singapore. 2. is a partner in a UK based LLP, but working remotely for the Singapore office and paid in Singapore, in SGD (to a Singapore bank account). 3. was in UK for an approx. 10-month period as spouse was awarded a fellowship in UK with a NHS hospital (between Sept 2023 and Aug 2024) - she did not receive any pay from the UK hospital. 4. two children (7 and 9) studying in the UK during the period we were based there.

Hi,
You can see guidance here.
Residence, domicile and the remittance basis: RDR1
Thank you.

Hello. I am seeking some guidance on similar issues. I am a U.S. permanent resident who lives and works in the U.S. - and I also work for a U.S. company. I am also a UK citizen. My question is regarding tax residency status in the UK. If I travel to the UK periodically, at 30 to 40 days at a time, 3 to 4 times a year max - would I need to pay taxes in the UK? It is important to keep in mind that my income gets deposited into my U.S. account by my U.S. employer and I pay U.S. taxes as standard. Thank you for your help.

Hi,
You will need to review the guidance for the statutory residence tests and take the tests, to determine your tax residence: 
RDR3 Statutory Residence Test
This will determine whether you are liable to pay tax in the UK or not.
Thankyou.