Me overseas, Freelance income in the UK

[sinold]

I realise this is a complex area, but hopefully there might be a non-complex answer.

A decade or so back I left the UK. I did English teaching and translation work in Asia, paying tax there as and when necessary. I've visited the UK since then, but never more than a few months at a time - average is definitely below 90 days, and certainly no 180 day stays. I don't own property, never have, never rented property. If I'm visiting I'm with parents, friends or in a hotel.

During this time I've also been doing translation work, on a freelance basis, for UK clients. They are based in London. They pay me into a UK bank account, but I am (apart from the above mentioned visits) not in the UK. When I need any of that money I withdraw it with my UK bank card. The work is done all over the internet - they email me documents, I email them back translated.

I have not paid any overseas tax on that income.

1) Am I going to have to pay UK income tax on that income?
2) If the answer is 'no' - is there any danger that if I move back to the UK this changes retrospectively. Obviously income while I live in the UK is liable for income tax. But could they say that as I've now moved back, I'm liable for the last X years?

[maths]

1) Am I going to have to pay UK income tax on that income?

No.

2) If the answer is 'no' - is there any danger that if I move back to the UK this changes retrospectively. Obviously income while I live in the UK is liable for income tax. But could they say that as I've now moved back, I'm liable for the last X years?

Very very unlikely.

Sleep well.

[sinold]

Thanks. That's what I thought.

I'm currently trying to self-assess via software. I've filled out everything correctly as far as I can see, but it's still coming up with a tax bill. I can't see how to indicate that although I do have a self-employed business, it's not carried on in the UK. Maybe I'm missing a check-box? Or am I just going to have to file it and then explain myself to the HMRC?

[maths]

If you are not UK resident and generate no UK source self employed income then you simply do not complete those pages.

[sinold]

That sounds easy, but don't I need to declare that income SOMEWHERE? Seems odd that I can have money going into a UK bank account and not have to at least at some point say that I've got it.

[sinold]

Spoke to the non-residency people this morning - basically, you don't need to declare non-UK source income, even if it's going through a UK bank. This seemed odd to me, but there you go. Thanks for the help.