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Posted Thu, 21 Apr 2022 05:27:07 GMT by Amazo
Hi, Hope everyone is good.
I need assistance regarding the personal allowance for non UK-resident. As per UK guidelines “Guidance notes for form R43(2020)” (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/869946/R43_Notes_2020.pdf) Pages 4 and 5 Claims for allowances Note from 6 April 2010 (tax year 2010 to 2011 onwards) UK tax allowances are not available solely on the grounds of being a Commonwealth citizen.
If you do not meet any one of the conditions at (a) to (g) above, you can claim the same UK tax allowances as a UK resident if you meet any one of the conditions at (h), (i) or (j) below. You’ll need to have, or get, the documents mentioned below. Do not send these documents with your claim. Keep them in case we ask to see them in support of your claim.
If you’re: i. a national who is a resident of any of the following countries, you must get a certificate from the tax authority of your country of residence stating that you’re resident there for tax purposes for the period of your claim and have a document (for example, a passport) that shows you’re a national of that country: Argentina, Australia, Azerbaijan, Bangladesh, Belarus, Bolivia, Bosnia-Herzegovina, Botswana, Canada, Egypt, Gambia, India, Indonesia, Ivory Coast (Cote d’Ivoire), Japan, Jordan, Kazakhstan, Korea (Republic of), Lesotho, Malaysia, Montenegro, Morocco, New Zealand, Nigeria, Oman, Pakistan, Papua New Guinea, Philippines, Russian Federation, Serbia, South Africa, Sri Lanka, Sudan, Switzerland, Taiwan, Tajikistan, Thailand, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Uganda, Ukraine, Uzbekistan, Venezuela, Vietnam or Zimbabwe
Question related to Page 4: As mentioned, this R43 form is also valid for years 2021 onwards for Non UK-Resident. Am I right?
Question related to Page 5: Since this form will be used to claim TAX REPAYMENT, so does it mean that being a national of any of the above countries (mentioned in i) and being the sole director and owner of the UK limited company, the non UK-Resident has to pay regular income tax on his income (salary + dividends) and then at the end of the year, the non UK-Resident will submit R43 form to reclaim the same? Appreciate your time and support.
Posted Mon, 25 Apr 2022 13:54:10 GMT by HMRC Admin 18
Hi,

Yes you can use this form and change the tax year boxes in which year you are claiming personal allowances. You can do this at the end of each tax year if you have suffered income tax deductions via PAYE. Employment income is generally attributable only to the employee to whom they belong. There is a table on how employment Income is taxed in the UK and the impact on residence status here: 

Residence, Domicile and Remittance Basis Manual

Guidance note for residence, domicile and the remittance basis: RDR1

Thank you.

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