Hi, I'd be very grateful for any advice people can give me on declaring foreign earnings on my self-assessment form as a non-resident.
Background: I've been working abroad for many years, and have never completed a UK tax return as I had no UK income. For the year 2018-19 I had a small UK income (all interest payments --about £300 which had tax withheld on it by the payer, and about £100 which was paid gross). I also had approximately £1300 of interest on EU investments. My only earned income was £27000 earned abroad, some of which was remitted to the UK (30% of it could not be remitted). I receive the full £27000, and the overseas employers should be paying foreign taxes on that on my behalf, but the chances of getting written documentation of that are minimal.
I filled in a self-assessment return and mistakenly declared the £27000 both in the earnings section and the Interest section in the Foreign pages (completely my fault). Understandably I was sent a large tax demand.
I've called a couple of times, and my understanding is I need to write them a letter asking to amend my return, specifically by removing the £27000 from the Foreign Interest section. I was also told that even as a non-resident, I would be liable for tax on any income which I remitted to the UK.
So I think my questions are:
-- Should I declare the £27000 anywhere on the self-assessment form? (Or can it just be omitted?)
-- Am I liable for tax on any income remitted to the UK?
-- Box 1 on the Foreign page asks about income "which you were unable to transfer" to the UK. Does this mean if I choose not to transfer it to the UK, I shouldn't tick that box?
Thanks for any thoughts you can give me!
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