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Posted Tue, 30 Jan 2024 13:51:53 GMT by
For 2022-2023 I have foreign income for which I will use the remittance basis taxation. I am a UK tax resident but not domiciled and already get taxed through my employer for my UK salary income. I do not need to complete a self assessment form for any other reason than the foreign income. I intended to complete my self assessment online and do not have any of the exclusions listed that would require me to file a paper form so did not request a paper form. However, when I reached the foreign income portion it said that remittance basis can't use the online self assessment service - it was not in the exclusion criteria when I decided to file online and it is now too late to request the paper forms. What am I to do in this case? Can I fill in the self assessment form SA100 online and then send SA109 separately by post? To what address would I send this? When I choose the remittance basis I lose my personal allowance and as such need to pay taxes on that and am ready to pay that immediately but don't know how to do that if I am not able to file online. I do not want to delay this and get penalties. I am reluctant to use commercial software due to a recent data security breach at a pension holder that has impacted me negatively. I am unable to reach HMRC by phone as due to the high volume the call just gets hung up after a few minutes and I am asked to call back but calling back results in the same situation. I am also suffering with health issues and desperate for help.
Posted Thu, 01 Feb 2024 14:26:23 GMT by HMRC Admin 2
Hi,

You cannot fill in part of the tax return online and the rest on paper. The whole tax return must be filed together in the same format. If you are reluctant to buy commercial software to submit the tax return online, your only option is to submit a paper tax return. You can find the tax return and supplementary pages here:

Self Assessment tax return forms

The address to send the tax return to is on the front page of the tax return.  

As the deadline for paper tax returns was 31 October, there will be late filing penalties applied. You can appeal those penalties, using the appeal form here:

SA370 Appeal – Self Assessment: Appeal against penalties for late filing and late payment

Thank you.

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