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A friend’s daughter has asked me for some advice. She left the UK in February 2021 to marry a US citizen entering the USA on a fiancée’s visa. She intends to live there for at least two years before making any substantial visits to the UK.
In 2019 she started working as a freelance audio editor and also as a nanny. She says that she earned about £5 000 and £2 000 from these activities in 2019-20 and £7 500 and £3 000 in 2020-21 before leaving the UK.
She has not notified HMRC of her activities. She will clearly have no UK income tax liability in either year but she is above the class 2 NIC small earnings level in 2020-21. What should she now do to make this right?
Will she be required to complete a full tax return for 2020-21 when the class 2...
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