You are considered a UK resident by HMRC if either of these conditions apply:

• You spent 183 days or more in the UK during a tax year
• You owned or rented your only home for 90 days or more in the UK and spent at least 30 days there

A double taxation agreement (DTA) is an arrangement between two countries that prevents you from paying tax on the same income in both countries.
You can find a list of the countries that have a DTA with the UK on Taxbert.

As a UK resident, HMRC will tax your global income. This means you need to include both your UK and foreign income on your UK Self Assessment tax return.

• If the foreign income is from a country without a DTA with the UK, you’ll need to pay tax in both countries.
• If the foreign income is from a country with a DTA, you can usually claim back the tax paid in the foreign country as tax relief on your UK tax return.

If you’re not a UK resident but earn income from the UK, you will need to file a UK Self Assessment tax return. You only need to report and pay tax on the income you earned in the UK.

• If your country of residence has a DTA with the UK, you may be able to claim the UK tax paid back.
• You can also choose to remain a non-resident by claiming the remittance basis, which means you’ll pay UK tax only on UK income. Your foreign income will be taxed in its country of origin.

The remittance basis means you will not have to pay UK tax on foreign income, provided you do not bring it into a UK bank account.
However, by claiming the remittance basis, you give up your UK tax-free allowances. Learn more about how the remittance basis works and whether it’s suitable for you on Taxbert.

A non-domiciled person (or non-dom) is someone who lives in the UK but considers their permanent home to be outside the UK.
Being a non-dom can have specific tax implications. Read more about the tax implications of being non-dom at Taxbert.

HMRC has raised the threshold for PAYE high earners. If you earn less than £150,000 from your PAYE salary, you will not need to file a UK tax return for the 2023/24 tax year.
However, if you earned £100,000 or more in the 2022/23 tax year, you will still need to file a tax return.