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Posted Mon, 06 Jan 2025 13:17:40 GMT by navsingh
I am a UK citizen who moved permanently to The US. I have rental income from my property in the UK. Just to make sure that I am not missing anything . I let the HMRC know in the year I moved by doing a SA109 from alongside my self assessment. as I was in the UK HMRC system for self assessment so for the following year I have filed my Self Assessments just showing my property income. Is there any other formality I need to complete to make sure that I am not missing anything. Thanks
Posted Mon, 20 Jan 2025 10:26:34 GMT by HMRC Admin 8 Response
Hi,
As a non-resident you may need to complete the SA109 Residency supplementary page to claim any double taxation relief, as well as declaring that there is an entitlement to personal allowances if the relevant Tax Treaty allows.
Please refer to the Double Taxation agreement between the United Kingdom and the United States of America for further information.
Thankyou.
Posted Mon, 20 Jan 2025 19:35:08 GMT by Clive Smaldon
Not HMRC...you should complete residence pages forever...if you dont HMRC system assumes you are UK resident each time a return is completed, and you may get a compliance check asking for worldwide income details...so each year the form will be UK property income and expenses and residence pages. N.B. What HMRC said re allowances is incorrect...whilst you also claim these on the return as part of the residence section, what it says in the the DTA re allowances is completely irrelvant...you are a British citizen and British citizens retain their right to personal allowance no matter where they live..a DTA NEVER takes away or prevents a British citizen from being entitled to a UK presonal allowance...unless HMRC can show me different?

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