Non-resident

A non-resident is someone who works in the UK but only temporarily. This means that their primary tax residence is not in the UK. They only pay tax on their UK earnings, not money earned from abroad.

The tax rules for residents and non-residents are very different, so if you work in the UK temporarily, then it’s important that you determine your tax residency status whilst staying here. If you no longer live in the UK, you still might be required to file a Self Assessment tax return with HMRC, even if you’re a non-resident.

How do I know if I’m considered a non-resident in the UK?

The main criteria for being considered a non-resident include:

  • You’re physically present in the UK for less than 183 days in a tax year. This doesn’t mean the calendar year. A tax year starts on April 6th and ends on April 5th of the following year
  • You have a home in the UK that isn’t your only home, and you also haven’t lived in it for more than 90 days in the past tax year

If you’re still unsure what your UK tax residence status is, then it’s a good idea to read more on HMRC’s Statutory Residence Test. This is the way that HMRC determines whether or not someone is classed as a tax resident in the UK. Understanding your tax residency status is very important, as getting it wrong can lead to unexpected penalties and tax bills.

I’m a non-resident, do I need to file a Self Assessment tax return?

If you’re classed as a non-resident, you still might need to complete a Self Assessment tax return if you have a UK source of income even if you owe no tax. The times where you might have to do this are:

  • You sold a property or other assets for profit (except shares)
  • You earned rental income
  • You’re self-employed

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