UK Property Rental and Tax Returns

Sorry - this a multi-part question, but the issues are all connected and confusing. I am a UK citizen but a tax resident in Australia. In the Tax Year 2023/24 I have already declared earnings from a lump sum I took from a private pension, paid emergency tax and had a rebate issued by HMRC through a R43 form. I have had no further earnings in the UK in 2023/ 24 – do I have to file a tax return? However, I was able to invest my pension lump sum in a UK family property. No rental was earned in Tax Year 2023/ 24 but I have incurred some costs through repairs to get it rentable . As of July 2024 it has been rented and there will be income to declare in Tax year 2024/25. I have a NRL1 and am registered to do a self assessment. Do I have wait to 2024/ 25 to declare my pre-rental expenses or should I do it in Tax Year 2023/ 24 as the invoices are dated from the Tax Year 2023/ 24? I have already established myself as an Australian Tax Resident through the 2023/ 24 taxation/ rebate process – do I have to still get a Certificate of Residency and Overseas Tax Relief for future tax returns or has this now be established?

Hi ,
 

1. please refer to : Self Assessment tax returns   .    2. If no return required for 23/24, you can use the expenses in 24/25. As not UK resident you will need to include the residence section when completing the tax return  .

Thank you .