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Posted Tue, 26 Nov 2024 09:05:59 GMT by Aldeclo
Hi, I am a registered uk sole trader (I have a UTR) and British citizen. However, due to working remotely, I am considered a Non-resident of the UK and my income is foreign sourced. Do I need to to complete a tax return?
Posted Tue, 26 Nov 2024 17:00:00 GMT by HMRC Admin 34 Response
Hi,
You can check if you meet the criteria to file a Self Assessment at:
Check if you need to send a Self Assessment tax return
Thank you
Posted Wed, 27 Nov 2024 05:04:19 GMT by Aldeclo
The criteria check does not include if you are a resident or not so does not fully answer my question. Assuming I make income (even if foreign sourced and as a non-resident) does this mean have to file?
Posted Fri, 29 Nov 2024 11:45:55 GMT by HMRC Admin 21 Response
Hi,
Please refer to additional guidance at:
Tax on your UK income if you live abroad.
Thank you.
Posted Fri, 29 Nov 2024 12:02:08 GMT by Clive Smaldon
Not HMRC, if non UK tax resident the usual situation is that you register as tax resident in the country in which you phyiscally are. They assume the right to tax your profits, and most DTA's confirm such income is liable only in the country of tax residence. There are, however, exceptions, depending on where you are deemed to be trading by reference to the work you do and where the work is deemed to be excersized.

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