HMRC has updated its guidance Check if you're eligible for making tax digital for income tax to cover the application from 6 April 2024 of the rules to individuals who are non-UK resident or non-UK domiciled, and who will only need to follow the rules for their UK self-employment and property income. This contrasts with the general principle that those who are resident in the UK are subject to tax (and, in due course, the MTD for IT rules) in relation to their relevant UK and foreign income.
HMRC has updated its guidance Check if you're eligible for making tax digital for income tax to cover the application from 6 April 2024 of the rules to individuals who are non-UK resident or non-UK domiciled, and who will only need to follow the rules for their UK self-employment and property income. This contrasts with the general principle that those who are resident in the UK are subject to tax (and, in due course, the MTD for IT rules) in relation to their relevant UK and foreign income.
