Self Assessment Registration rejected and tax due on overseas interest.

My wife and I are both in our late 70's. We moved to live in Australia in October 2022 to be close to our sons and grandchildren. We are now receiving untaxed interest from Australian bank deposits and need to update our income tax liabilities in the UK. I am registered for Self Assessment but my wife is not. Attempts to register her for Self Assessment have been rejected as her address does not match HMRC records. We have checked the address on her Personal Tax Account, as requested, and it is correct, but every attempt to register for S.A. is returned saying the address does not match the HMRC records. We need to update our income tax for 2022/23, 2023/24 and the current year. We are taxed under PAYE on our pensions, but since October 2022 when all our capital was brought to Australia, our untaxed interest has increased and cannot be wholly collected under PAYE. We need to advise the HMRC of the additional interest for 2022/23 as soon as possible as the additional liability for that year has only been realised as I started the process for Self Assessment for 2023/24. Advice is requested, please; 1. What is the quickest and certain way of solving the problem of my wife's address not matching HMRC records? 2. As we are permanently resident in Australia but still taxed in the UK, it appears we are not able to submit SATR's online. Can you confirm my understanding of this correct? If so, what is the correct pathway for us to advise the HMRC our additional income and pay the extra tax due? Except for the Australian bank interest all our other income is from UK pensions taxed under PAYE. Is Self Assessment appropriate or can we simply declare the additional untaxed interest for assessment to tax. For the above years our surplus tax allowances will not wholly cover the untaxed interest (shared equally) for either of us.

Hi,

1. To review the address details your wife will need to contact our Income Tax team.

Income Tax: general enquiries

2. If you are non resident then you will not be able to complete the tax return online using HMRC software. On registered for Self Assessment you can contact HMRC to issue the paper tax return or use 3rd party commercial software.

Self Assessment: forms ordering

Self Assessment commercial software suppliers

Your wife can check if she meets the criteria for Self Assessment at:

Check if you need to send a Self Assessment tax return

If she does not meet the criteria then her records will be reviewed through her PAYE records. 

Thank you.