I live in NZ and my UK self assessment

Hi, I live in New Zealand at the moment. I have a job there, live there and pay income tax there. I moved out 5 years ago and still have a house in the UK that i receive rent from and some small investments. 3 questions - 1)do i automatically get the UK allowance or do i need to fill in an R43 2) my self assessment form does not give me the option to change tax residency from England, Scotland or wales. How do i change this? 3) if i fill in a UK self assessment does that count as paying tax for the NZ IRD -i have always kept the 2 returns separate. any help would be gratefully received.

Hi,

As you have rental income from a UK property, you are taxable on this income in the UK in the first instance, under article 7 of the UK / New Zealand tax treaty. 

UK/NEW ZEALAND DOUBLE TAXATION CONVENTION AS AMENDED BY THE PROTOCOLS SIGNED ON 4 NOVEMBER 2003

This income must be declared in a self assessment tax return (SA100) every year and on supplementary pages SA106 (property) to declare the rental income and expenes and SA109 (residence) to claim that you are not UK resident and entitled to claim personal allowances.

Any UK tax payable, should then be claimed as a tax credit in New Zealand. If your tax free personal allowance is more than the net property income, then there is no tax to pay, but a tax return is still required.You should consider contacting HMRC's 'Let Property Campaign' regarding the taxable rental income of the last 5 years. 

Let Property Campaign

Thank you.