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Posted Mon, 24 Jul 2023 11:14:51 GMT by Andre Higgs
My father is more than 70 years old and has now been staying in the UK for more than two years. He came to the UK with his BNO visa. He does not have a job or intend to find one. He has received certain amount of rental income which is derived from properties in the UK. His rental income is slightly over the personal tax allowance amount (GBP12,500). Does he need to apply a NI number? Does he need to file self assessment forms in tax years? Thanks in advance.
Posted Thu, 03 Aug 2023 09:51:16 GMT by HMRC Admin 20 Response
Hi Andre Higgs,

Yes this income needs to be declared on a self assessment tax return.
He can register for self assessment without a NINO but he should apply for this too -
Apply for a National Insurance number,
Register for Self Assessment

Thank you.

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