I have been living in UK for 1 year and working for an UK company for the past months.

Then my visa expired and I returned to my home in Brazil. However me and that company intend to keep me working remotely for them.

Hence, I could a) receive my salary in my Brazilian account, paying taxes here; b) receive my salary in my UK account which was opened before

In case b), I keep working for that UK company from Brazil and receiving money on my previous UK account, do I need to declare and pay taxes in the United Kingdom?

On https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/430830/hmrc6.pdf it is clear that "You will not pay UK tax on any employment duties which you carry out wholly abroad" but they don't mention the place where you receive your payment.

Note: I do not even have a Unique Taxpayer Reference yet because I didn't go above the minimum allowance during the months I worked on that fiscal year while at UK.

Can anyone enlighten me on this matter?

Thanks very much!


1 Answer 1


Your question is old, and probably you already know the answer at this point, however...

You won't owe income tax in the UK, you are effectively a foreign entity, and the company is paying you for your services - it doesn't really matter that the payment goes into a UK based bank account, it's the same as if they were sending payment for services directly offshore.

You most likely WILL owe income tax in Brazil. You should be declaring the income there, and paying tax appropriately.

Your UK based bank account is a different matter, you should make sure you understand your ability to retain that account as a non-resident. You don't want them closing the account on you or taking any other similar action, if they determine that your current residential status leaves you ineligible to own/operate that account. I would limit the funds you leave in that account, if it is not your intention to return to the UK.

I would speak with an accountant and seek professional advice, someone needs to look at your specifics (payment amounts, tax thresholds, etc), to assess this specifically for you. There may also be tax implications of transferring the funds cross-border, which should be looked at. I suspect at this point you may have already sought professional advice, it might be worth a follow up post if you do have more detail to offer.

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