Do I need to file a UK tax return?

I moved to the UK in June 2019 on my initial spouse visa.

My income is entirely from US sources and I don't have a National Insurance number.

I spent more than 183 days of the tax year in the UK, so I think this means I automatically qualify as a UK resident and therefore need to pay tax on foreign income.  I know I'll get credit for taxes paid in the US. 

It's been suggested to me that since I don't have a National Insurance number I don't have to pay UK tax.  From what I'm reading that's not what the rules say.   I think perhaps the person was really saying that I'm somewhat invisible to the HMRC because I don't have a NI #.

Can anyone clarify this?  I want to comply with the law, but I don't want to file if it's not required.

Thanks very much.

You will need to register for a self assessment tax return in the uk. This involves notifying hmrc of your (potential) tax liability in the uk. Hmrc will then issue you a ‘notice to return’ and give you a utr number (not the same as nino).

Only then will you be able to file a return.

You need to notify hmrc of potential liability by October 5 this year. File and pay (if anything due) by jan 31 2021.


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You will need to register for a self assessment tax return in the uk. This involves notifying hmrc of your (potential) tax liability in the uk. Hmrc will then issue you a ‘notice to return’ and give you a utr number (not the same as nino).

Only then will you be able to file a return.

You need to notify hmrc of potential liability by October 5 this year. File and pay (if anything due) by jan 31 2021.


Sent from my iPhone using Tapatalk

Exactly my understanding.

I registered for self assessment as most of my income is from the USA and I have used a tax pro to do my  self assessment since moving back and the first year she did it and sent me the pdf to check before she filed it. I pointed out that she had left the NI number field blank and she replied that you don’t need an NI number to file taxes, it is the UTR number that is important. (This is the number you are issued with when you register for self assessment)

Thanks very much for your responses.  They're very helpful.  I will definitely do the self assessment and see where it leads me.

I'm thinking I may seek the assistance of a tax professional to be sure we're taking the best overall approach.

Thanks again for taking the time to give such thorough responses.