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Posted Fri, 20 Jan 2023 15:36:16 GMT by Rory Gibson
I have been given conflicting information from my accountant vs HMRC and I am seeking clarification. I am non-resident in UK for 2012-22 but as a non-resident landlord I have UK rental income. Of course I have to complete my self-assessment to account for the UK rental income. My accountant said I can ignore all my foreign income (Portugal) in the SA tax return and only have to state the rental income. However, I had a conversation with someone on the phone at HMRC earlier in the year who thought that if I am filling a SA I have to include my foreign income, EVEN as a non-resident. She said I would have to fill in SA1003 with all of my income (again, even though I am not a UK resident), and then OFFSET that income on SA101 by listing it as foreign income. Then in SA109 I will be able to claim my personal allowance against the rental income. It just doesn't seem logical to me that I would have to log my Portuguese income in SA103 when I am not Uk resident and it is not taxable in the UK. My accountant goes one further and says I don't even have to log my Portuguese income in SA101. Can you please clarify where exactly my UK rental income and my Portuguese income (if at all) should be logged in my SA? Thanks
Posted Tue, 24 Jan 2023 10:32:37 GMT by HMRC Admin 17

If the rental income is from UK property, this should be declared under land and property section of the return .

With regards to other income, please see additional guidance at :

Tax on your UK income if you live abroad  .

Thank you.

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