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Posted Fri, 19 May 2023 13:05:15 GMT by maxwell summers
Dear HMRC Team please can you give me some guidance... I moved to Australia in November 2023 for work purposes. I continue to receive rental income on a property in the Uk on which I complete self assessment each year. I understand I can notify you of the changes to my residency on form SA109 by post.After reporting can I continue to compete self assessment online for my rental income? I'm trying to fill out the form and I have a few questions hopefully you can help me with. Can you confirm I only fill in questions 1-22? Box 10&13- As this is a split year can you confirm if i did not return to the Uk after November this will be a zero figure? Box 14- Is this relevant if I only have put a "X" in box 3 and not in 1 or 2? Thanks in advance
Posted Wed, 24 May 2023 14:52:49 GMT by HMRC Admin 10
In your 2022 to 2023 tax return, you would declare your residence situation on SA109.  
You can declare a split year, in which your income up to the date you left the UK is taxable.  
The exception to this rule is income from UK residential property.  
This is taxable in the UK, whether you are resident or not.  
Income from real property, located in the UK, is taxable in the UK, even if you are not resident in the UK for tax purposes.  
This is a condition agreed at article 6 of the double taxation agreement between Australia and the UK (UK/ AUSTRALIA DOUBLE TAXATION CONVENTION)
To declare this income, you need to submit a self assessment tax return every year.  
If you are submitting a paper tax return, you will be required to complete SA100 (main tax return).
SA105 (property) & SA109 (Residence).  
If you wish, you can purchase 3rd party software to allow you to submit a tax return online.  (Self Assessment commercial software suppliers)
Boxes 1 -14 cover your residence status.  
Boxes 15 to 17 cover personal allowances and 18 to 22 covers residence in other countries.  
As you will become not resident in the UK, the domicile and remittance sections will not be relevant and can be ignored.  
The guidance notes at:
Residence, remittance basis etc notes, will help you complete the correct boxes.

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