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Posted Tue, 31 Oct 2023 10:54:23 GMT by njc23
Hello there, I would assume even though I fill out a SA100, SA105 and SA109 as a non-resident landlord I would have to fill out a r43 for a rebate in tax allowances and to claim any refunds. Would I need to specify on a cover sheet that I jointly own the property with my wife, hence the calculations are shared equally? Would it be easier to send both at the same time ? When it says enclose any expenses and allowances in a statement, can I enclose photocopies of all expenses I have incurred for the rental property. Would you also advise for me to send this document off when I am back in the UK, due to the complexities of sending documents from abroad? If there are any issues I assume you will call me and I assume I can claim several tax years at once when ever I am back in the UK? Thank you for your help
Posted Thu, 02 Nov 2023 12:09:56 GMT by HMRC Admin 25 Response
Hi njc23,
Thank you for your further question.
I would advise you that you would make a claim for UK personal allowances by completing the necessary part of the SA109 form so you would not be required to also submit an R43 form.
You will be required to submit a Tax Return each year by the 31 October following the end of that tax year if you are completing a paper tax return.( IE. 2023/24 tax year ending 5 April 2024 you will need to submit a paper tax return by 31 October 2024).
Please note that both yourself and your wife will need to register for Self Assessment and complete your own individual tax returns.
If you jointly own the rental property with your wife then you must split and declare the rental income in a 50:50 split.
If you wish to split the income in any other proportion then you will be reqiuired to make a Form 17 election.
Please refer to the following link :
Declare beneficial interests in joint property and income
You can claim any allowable expenses in respect of the rental property within the SA105 form.
Although you must keep evidence of any allowable expenses incurred in case they are requested in the future it is not necessary for you to submit any receipts/evidence at the same time as you submit your tax returns.
Thank you. 

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