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Posted Mon, 19 Apr 2021 13:37:06 GMT by Ann Hargreaves
Hi When is it necessary to complete a R43 form. A settled resident of New Zealand and a British citizen. Small amount of savings interest each year from a UK savings account. Is there eligibility for a personal allowance? Why do you have to complete R43 if no refund of tax is due? Do you have to complete for previous tax years? Any help would be appreciated.
Posted Wed, 21 Apr 2021 10:50:11 GMT by HMRC Admin 17

If you are a British National then you are entitiled to a Personal Allowance regardless of where you are tax resident.

However, as a non UK tax resident, this will not be automatically given.

If you have UK income that is being taxed but covered by the personal allowance, then you will need to complete an R43 at this point.

If this is also the case for previous years then you would need to do the same for those years and also refer to the link:

Claim personal allowances and tax refunds if you're not resident in the UK.

Thank yopu.

Posted Wed, 21 Apr 2021 19:49:29 GMT by Ann Hargreaves
Thankyou for your reply. The interest (which is negligible ) is not taxed at source as savings income in the UK hasn't been for a few years. So is R43 the correct form to complete?
Posted Mon, 26 Apr 2021 11:38:47 GMT by HMRC Admin 17

Ann Hargreaves,
It will depend on the amount of interest.

If it is covered by the savings allowance then nothing will need to be done:

Income Tax rates and Personal Allowances .

If you need your personal allowance to cover this then the R43 will be required. 

Thank you.

Posted Sun, 17 Apr 2022 16:24:39 GMT by blavin
I cashed in my private pension pot in September and was taxed on a small amount at 45% emergency tax. I live and work in the Republic of Ireland. Am I entitled to a tax refund on this amount and if so how do I apply?
Posted Thu, 21 Apr 2022 07:25:42 GMT by HMRC Admin 20
Hi blavin,

You may be able to claim the tax back under double taxation.
Please see the relevant form and review the double taxation treaty for UK/Ireland
Double Taxation: UK-Ireland (Form Ireland-Individual)

Thank you.
Posted Wed, 18 May 2022 11:18:12 GMT by Geoff Ballett
Hi. I have sent a R43 from Australia and itwas received by HMRC in the beginning of March. I have called for updates without to much success. I called today and was on the phone for two hours going from one department to another and eventually being cut off due to transfer of department. I am only after a update and the number of the correct area I need to contact. Any help at all would be much appreciated.
Posted Thu, 19 May 2022 13:34:07 GMT by HMRC Admin 10
Our Income Tax department can confirm if this has been received and the expected timescale for a response.
Income Tax: general enquiries
Posted Wed, 31 Aug 2022 18:31:11 GMT by richardsoar
Hi, I have not been tax resident in UK number of years (I live in USA). I've just cashed out 100% of UK private pension which was subject to an emergency tax code at source. I understand I need to complete R43, however having read the supporting guidance notes on HMRC site, it's not clear to me how I should populate the "Reference" and "Your Reference" boxes at the top right of the first page of form. Can you offer any guidance? I am also a little unclear if I need to complete R43 just to get a refund on the overpayment of taxes (because an emergency code was used) and whether I also need to complete a different form relating to a double tax treaty which would presumably refund the entire remaining amount of taxes I paid. Thank you Richard
Posted Wed, 07 Sep 2022 10:54:26 GMT by HMRC Admin 17

The R43 only gives relief on personal allowances so if your pension is more than that you will still be liable to tax.

You may therefore want to consider relief under double taxation :

How Double Taxation Treaties affect non-UK residents with UK income    .

Whichever form you complete, your reference will be your National Insurance number   .

Thank you.

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