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Posted Wed, 04 Sep 2024 00:51:58 GMT by lamtinman
Hi there, I am Hong Kong resident (non UK tax resident) and am having some property rental income in UK on a property jointly owned with spouse. Questions: 1. Should I fill in the Self Assessment 2. Based on the double tax treaty between UK and Hong Kong, can I get any tax relief on the property rental income 3. Can I claim the Personal Allowance 4. Should my wife also fill in the Self Assessment because of the jointly owned status of the property 5. Any other things to note please. Thanks very much.
Posted Thu, 12 Sep 2024 09:09:34 GMT by HMRC Admin 25
Hi lamtinman,
Yes, you need to declare the income in the UK via a tax return as you are a non resident landlord.
If jointly owned, each party must declare their own share. as a resident of Hong Kong you are not entitled to personal allowances.
Further guidance is at:
Tax on your UK income if you live abroad
Thank you. 
Posted Thu, 12 Sep 2024 21:20:48 GMT by lamtinman
Thanks very much for the reply. I have a few follow up questions. 1. From the link you mentioned above (https://www.gov.uk/tax-uk-income-live-abroad), it seems that I, as non resident, cannot use the HRMC's online submission. Can you confirm this understanding of no online submission is correct. 2. While I can choose to fill in a paper form, can I confirm that I should fill in both Forms SA109 (the ‘residence’ section) and SA105 (property section) and send them back by post. 3. Any other forms I should fill in ? There are some mention of SA100. Is this relevant to my situation of rental income only ? 4.How can I get the Unique Taxpayer Reference (UTR) ? How long will it be issued and can I meet the deadline of Self Assessment submission if I request the UTR now ? Thank you very much.
Posted Fri, 13 Sep 2024 08:50:40 GMT by lamtinman
Further to the follow up questions above. I also see the possibility of using software supplier for submitting the Self Assessment. I also saw another forum which mentioned that before I can engage the software supplier, I should have "government gateway user ID and password". Questions - 1. is the government gateway user ID and password the only credentials to start engaging the software supplier ? (I understand of course that I have to pay for their services and that I also need UTR to start which my questions ask above and also below.) 2. Can I apply the government gateway user ID and password online or should I fill in Form SA1 and send to HMRC by post ? 3. If I have an UK post code, is it possible to apply the government gateway user ID and password online ? 4. is the process of obtaining this gateway user ID and password the same as obtaining UTR - I mean are they 1 application ? What is the leadtime of issuing the government gateway user ID and password ? Thanks very much.

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