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Posted Sun, 10 Dec 2023 00:56:51 GMT by Billal Ahmed
I am a non resident landlord and moved out the UK in September 2022 to the USA. During the 2022-2023 tax year I was employed full time and left my job in September 2022 before I left the UK. I have a few questions around my self assessment tax return for my rental income I have received. To note, I am a British citizen and hold a British passport. 1. When using commercial software to fill in my return, Should I fill out SA100, SA105 & SA109 for the rental income? 2. Should I also fill out form Employment SA102 to capture my employment salary and tax I already paid from my employment in the UK? 3. I calculated I paid too much tax and NI from my employment during the tax year, will this be taken into consideration when my total tax amount is calculated? I wouldn't need to apply for a refund separately? 4. For my next tax year 2023-2024 I will remain a non resident landlord, will I be eligible for the 12,570 GBP personal allowance, considering I am a British citizen? Would I need to apply for this personal allowance in advance and separately to my tax return? If so, how do I apply for this? 5. USA tax takes into consideration foreign property income, does the joint treaty exempt me from paying tax on my UK rental income in the USA if I am filing in the UK?
Posted Mon, 11 Dec 2023 12:21:56 GMT by HMRC Admin 17 Response

Hi,
 
Thank you for your questions.

You have many questions some relate to residency status which would not be answered in this forum.

My advice would be to call HMRC on 0300 200 3310 as you should discuss this with a technical adviser.

This is because depending on your residency status in a tax year can affect your reporting procedure as a landlord.

Thank you

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