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Posted Mon, 06 Nov 2023 07:35:48 GMT by
Hi there, According to the HMRC website, (https://www.gov.uk/tax-uk-income-live-abroad) it is mentioned that if you earn wages in the UK (P60) as a non UK resident, you will still need to pay UK taxes on this. However, consultants of the employer have informed me that as a non UK resident, you are able to claim this back on the self assessment if you have had to work abroad on box 12 (foreign earnings not taxable in the UK) on page Ai2 of the self assessment under the heading 'Share schemes and employment lump sums, compensation and deductions,certain post-employment income and patent royalty payments' Is this correct? What requirements are needed for a non UK resident person to claim back tax on the UK P60 earnings on the self assesssment? and if so is putting it on box 12 (foreign earnings not taxable in the UK) on page Ai2 correct? Many thanks
Posted Thu, 09 Nov 2023 09:53:21 GMT by HMRC Admin 20 Response
Hi Duane Hardyc,
You will need to complete the SA100, full return and then the SA102 to show the employment that you are then claiming the relief against.
SA109 for residence to confirm you are non UK resident.
Thank you.
 
Posted Thu, 09 Nov 2023 10:02:36 GMT by
Ok so is it possible to declare the P60 earnings in box 12 (foreign earnings not taxable in the UK) on page Ai2 of the self assessment under the heading 'Share schemes and employment lump sums, compensation and deductions,certain post-employment income and patent royalty payments'?
Posted Fri, 10 Nov 2023 12:07:04 GMT by HMRC Admin 25 Response
Hi Duane Hardy,
Yes, it is possible.
Thank you. 

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