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Navigating Cross-Border Taxes: Key Considerations for UK Residents with Ukrainian Income

Updated: Jul 24, 2023

Please watch a presentation completed by Tim Wyatt on Navigating Cross-Border Taxes: Key Considerations for Ukrainian nationals living in the UK with Ukrainian Income.


To view the presentation slides included video these can be viewed here.






Navigating Cross-Border Taxes: Key Considerations for UK Residents with Ukrainian Income

We are here to provide you with simplified information regarding key points to note for a UK resident who is a foreign national from Ukraine, receiving income in Ukraine while living in the UK. We will outline tax return requirements, tax implications, and how we can support you in navigating these matters.



  1. Residency Status: As a UK resident, your tax obligations are based on the number of days you spend in the country. If you are considered a UK resident, you will likely be liable to pay tax in the UK on your worldwide income.

    1. Residency Status: For tax purposes, an individual is generally considered a UK resident if they spend 183 days or more in the UK during a tax year (which runs from 6th April to 5th April the following year). However, residency rules can be more complex and take into account factors such as the number of ties an individual has to the UK, such as family, accommodation, and work. It's important to evaluate your specific circumstances to determine your residency status accurately.

  2. Double Taxation Agreement (DTA): The UK and Ukraine have a Double Taxation Agreement in place to prevent the same income from being taxed twice. This agreement determines which country has the primary right to tax specific types of income. Understanding the provisions of this agreement is important to avoid double taxation.

  3. Income Reporting: It is crucial to report your worldwide income on your UK tax return. This includes income earned in Ukraine. Keeping accurate records of your income, expenses, and applicable tax deductions is essential.

  4. Tax Obligations in Ukraine: Determine your tax obligations in Ukraine as well. You may need to file a tax return in Ukraine for the income earned there. Consulting with a tax professional in Ukraine.

  5. Foreign Tax Credit: If you pay tax on your income in Ukraine, you may be eligible for a foreign tax credit in the UK. This credit can offset the tax you owe in the UK on the same income, thereby avoiding double taxation.

  6. Wyatt and Co Chartered Accounts Support: We are here to assist you in navigating the complexities of completing your UK tax return. Our team can help you understand your tax obligations, prepare and file your tax returns in the UK, and provide advice on your tax position.

  7. Compliance and Deadlines: The deadline for filing a UK tax return for the financial year ending on 5th April 2023 is 31st January 2024. It is crucial to submit your tax return on or before this deadline to avoid any late filing penalties. Wyatt and Co Chartered Accounts can help ensure your tax return is prepared accurately and submitted on time, keeping you compliant with tax laws and regulations.

How we can help?

We are here to assist you in navigating the complexities of completing your UK tax return. Our team can help you understand your tax obligations, prepare and file your tax returns in the UK, and provide advice on your tax position.


We can also register you with HMRC for self assessment tax return.


If you would value our support then please do get in touch through the website or give us a call on 0113 2871155. Please note that we sadly do not have any team members whom speak Ukrainian.



Other Key Points To Note

Outlined below are some key facts and information about general UK tax principles that a Ukrainian national who is a resident in the UK and may need to be aware of if they need to complete a tax return:


  1. Tax-Free Personal Allowance: In the UK, every individual is entitled to a tax-free personal allowance. For the tax year 2023/2024, the personal allowance is £12,570. This means that you can earn up to this amount without paying any income tax. However, please note that personal allowances may vary from year to year, so it's essential to stay updated on the latest figures.

  2. Tax Thresholds: Beyond the personal allowance, different tax rates apply based on your income level. As of the tax year 2023/2024, the basic rate of income tax is 20% and applies to income between £12,571 and £50,270. The higher rate of 40% is applied to income between £50,271 and £150,000. The additional rate of 45% applies to income above £150,000. These thresholds and tax rates may change in subsequent tax years, so it's important to review the latest rates and thresholds.

  3. Reporting Requirements: Reporting requirements can be daunting, but they are a crucial part of ensuring compliance with cross-border tax laws. UK residents with Ukrainian income must report their income to both countries' tax authorities, and failure to do so can result in hefty penalties. The deadlines for reporting vary depending on the type of income and the country involved. For example, UK residents with income from Ukraine must report it to the Ukrainian tax authorities by March 1st of the following year, while the UK tax return deadline is January 31st. UK 5th April 2023 tax year end = 31st of January 2024 tax return deadline



Other Resources

For more information and support please you can look at two additional websites:

1) ukrainianrefugeehelp.co.uk has a very good UK tax overview written in English and Ukrainian.


2) HMRC also have a specific page on their website outlining important tax information for Ukrainian nationals living in the UK.

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