Automatic Remittance Basis and SA109

Hi, I’m UK resident and non-domiciled, so I’m entitled to be taxed on the remittance basis and can be taxed on remittance basis automatically given the following two exceptional circumstances apply: 1. Total unremitted foreign income and gains for the tax year is less than £2,000; OR 2. - they are UK resident in a tax year, - they are either not domiciled - they have no UK income or gains for that year, or they have only UK income in the form of taxed investment income of under £100, - make no remittances of ‘relevant income or gains’ in that tax year, - they have either been UK resident for six years or fewer of the preceding nine tax years If all criteria in circumstances no. 2 are fulfilled, I am automatically taxed on the remittance basis, which means there are not required to make any formal claim / notice to HMRC including self assessment and SA109, am I correct ?

Hi,
 

If you meet this criteria and you do not complete Self Assessment forms already then there is no requirement to register for self assessment if this is your only foreign income.  However if you meet the criteria to complete self assessment forms for another reason not mentioned then you would complete the SA109 and claim remittance basis.  Thank you.