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Posted Tue, 13 Jul 2021 10:06:06 GMT by yorkie1962
I am a bit confused about all the paperwork I need to complete. I moved to Cyprus at the end of 2020. I own a UK property which I now rent out. My other income consists of various private pensions, plus UK State Pension plus two Government Service Pensions which are taxed in the UK like my rental income. I rang the tax office who advised me to complete the following forms, tax SA100, SA105 and SA109. I have now registered for tax in Cyprus as this is now required. As my UK rental income plus government service pension are below the UK Personal allowance, there will be no UK tax to pay. What form do I need to complete to ensure my private and UK State Pensions are taxed in Cyprus as they are within the Cyprus Personal allowance so there also no tax to pay e.g. DT Individual or HS304 or something else. As I have only just started renting my property and taken my UK state Pension, I did not owe any UK tax in 2020/21. Cyprus is now my permanent home.
Posted Tue, 13 Jul 2021 12:07:41 GMT by HMRC Admin 18
Hi,

If everything is below your personal allowance then you can just complete SA100, SA105 and SA109 to claim the personal allowance.

The DT form and HS304 would only be needed if there is a tax liability in the UK.

You can still complete the DT indivudal form if the income is likely to push you over your personal allowance.  

Thank you.
Posted Tue, 13 Jul 2021 15:50:06 GMT by yorkie1962
Hi Thanks So as my total income from all sources is greater than the UK Personal allowance, I would need to submit the DT Individual to have the UK State and Non UK Government Private Pension paid gross in the UK and then taxed in Cyprus if I have understood correctly.
Posted Thu, 15 Jul 2021 12:38:21 GMT by HMRC Admin 9
Hi, 

Yes, this would be correct.

Thank you. 

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