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Posted Mon, 16 Dec 2024 16:43:10 GMT by dijeah
Hello, I am non-domiciled, paying tax on arising basis, and not transferred any foreign income to the UK. I read from the link (reference- https://www.gov.uk/tax-foreign-income/non-domiciled-residents) that if being a UK resident I am non-domiciled, then I do not have to report the foreign income if it's under £2000 and not brought to the UK. I have the following questions: 1) However, if we did report it in the previous tax year and need the refund of the tax we paid on it, where on the current year's online Self Assessment do I declare this? 2) If my foreign rental income is below £2000 and my foreign capital gain is also below £2000, do I have to show this in the self assessment if the total foreign income from these both is above £2000? If yes, then for each of these two categories, do I enter the total foreign income in excess of £2000 in the self assessment, OR the entire total foreign income?
Posted Fri, 27 Dec 2024 12:02:05 GMT by HMRC Admin 32 Response
Hi,
The section 9.15 of RDR1, advises "Less than £2,000 unremitted foreign income and gains arising or accruing in the tax year". Your combined income from property and capital gain is £4000, so you do not meet this criteria.  You will need to declare this income and capital gain in a Self Assessment Tax Return.
Guidance note for residence, domicile and the remittance basis: RDR1
Thank you.

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