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Posted Mon, 11 Dec 2023 15:46:14 GMT by RioMcL Lau
Hi, I am not an UK nationality and never a resident of UK or domiciled in UK. The only reason I need to declare tax is because I have a property in UK with a rental income in the year of 2022-2023, and exceeded the amount of GBP1000. I have applied for NRL scheme and approved. When I am searching through the forms I need to declare, I identified SA100, SA105 and SA109. Specifically for SA109, is my understanding correct that I only need to put an "X" at 1,9,23,24, and also to put my code for the countries in 18,19, and then put down my additional information at 40? It looks to me the form is designed for people either a residential of UK at some point of time, or domiciled in UK but I am neither so getting a bit confused. Thanks
Posted Fri, 15 Dec 2023 16:33:36 GMT by HMRC Admin 20 Response
Hi RioMcL Lau,
You need to complete the SA109 as this also determines if you are due to claim personal allowances as a non resident. guidance on how to
complete the form is at Residence, remittance basis etc notes.
Thank you.

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