Question:
I have moved abroad to work and have no plans to return to the UK. I have let my house in London. Should my earnings abroad be declared in my self-assessment tax return?
Arthur Weller replies:
If you have become non UK resident, as defined in RDR3 www.hmrc.gov.uk/international/rdr3.pdf, then your earnings abroad should not be declared in your self-assessment tax return, as illustrated in the tables in sections 10.10.1 and 10.10.2 of HMRC6 www.hmrc.gov.uk/cnr/hmrc6.pdf.
