Which Self Assessment Form for non-resident and not going to use remittance basis

Hi, I just moved to UK and arrived in early 2023. I believe I am a Non-UK tax resident in the year ended 5 April 2023. Although I am not a UK tax resident in the tax year of 22/23, I do not intend to use remittance basis in this tax year. I have foreign business income (sole trader), foreign property income, foreign salary income and interest income. I may have UK income as well. Before 31 Oct 2023, I have informed HMRC that I need to complete a return and I intend to complete the return online. Please advise which return I should complete for my case, i.e. non-UK resident and not use remittance basis? Thank you.

Hi cmuk,
Non-residents only pay tax on their UK income, they do not pay UK tax on their foreign income.
You will therefore need to tailor your tax return at section 3 to state which type of UK income you have.
Please note, as non resident, you cannot file online using HMRC software as you need to complete the residence page to confirm this.
You will need to buy 3rd party software:
Self Assessment commercial software suppliers
Thank you. 

Thank you for your advise. I have further questions: 1. I understand you said "Non-residents only pay tax on their UK income, they do not pay UK tax on their foreign income." But do I need to report those overseas income to you (although no UK tax will be charged on them)? If the answer to the above question is yes, shall I report it in SA106 Foreign? 2. You mentioned that I need to complete the residence page. Is it the residence in Form SA109? 3. You mention that I have to tailor my tax return in section 3 in HMRC's web-site. But the residence page has to be completed by a 3rd party software, so do you mean I have to my reporting by both the HMRC web-site (ie section 3) and then submit the residence page using a 3rd party software.

Thank you for your advise. I have further questions: 1. I understand you said "Non-residents only pay tax on their UK income, they do not pay UK tax on their foreign income." But do I need to report those overseas income to you (although no UK tax will be charged on them)? If the answer to the above question is yes, shall I report it in SA106 Foreign? 2. You mentioned that I need to complete the residence page. Is it the residence in Form SA109? 3. You mention that I have to tailor my tax return in section 3 in HMRC's web-site. But the residence page has to be completed by a 3rd party software, so do you mean I have to my reporting by both the HMRC web-site (ie section 3) and then submit the residence page using a 3rd party software.

Hi cmuk,
You do not report your overseas income.
For the residence section, you cannot file online using HMRC software.
As the whole return must be submitted together, you will need to buy 3rd party software or send in a paper return.
You cannot submit separately.
Thank you. 

Hi,

As a non UK resident, you do not need to report your overseas income on a Self Assessment tax return. Only your income and capital gains arising in the UK, should be declared on the tax return.  

The residence page is SA109 and is used to declare that you are not UK resident, when you have taxable UK income. To submit an online tax return, that includes the residence, section, you need to purchase a commerical software, but you can only do this if you have a government gateway user ID and password.  

If you are unable to verify your identity, you cannot submit an online tax return and will need to complete a paper tax return, which can be found here:

Self Assessment tax return forms

Thank you.

Thank you very much for your prompt reply. As said above, I am a non-UK tax resident for the tax year 2022/2023 and I HAVE the following foreign incomes. - foreign employment income /self-employment income/ foreign interest income/ foreign dividend income/ foreign property income - Proceed from sales of capital assets I have NO UK employment income/ UK self-employment income/ UK Capital gain As a non-UK tax resident, I would like to double confirm that even I have such foreign incomes: a. Is it correct to choose "No" in Box 1 of TR2 of SA100 "Employment"? b. Is it correct to choose "No" in Box 2 of TR2 of SA100 "Self-Employment" c. Is it correct to choose "No" in Box 5 of TR2 of SA100 "Foreign" d. Is it correct to choose "No" in Box 7 of TR2 of SA100 "Capital Gain" e. Is it correct to put "zero" in Box 3 of TR3 (Income) of SA100 "Untaxed Foreign Interest" because I don't have to report my foreign interest income as a non-UK tax resident? f. Is it correct to put "zero" in Box 6 of TR3 (Income) of SA100 "Foreign Dividend" for the same reason?

Hi,

As a non UK resident, you would only click 'yes' to those questions that will allow you to declare UK income and Capital gains. If your only source of UK income is for example 'income from UK property', you would click 'yes' to income from UK property. As a non UK resident, HMRC cannot tax your non UK income or capital gain.

Thank you.

Hi, I am a UK resident and currently filing return as my income is above £100K. I would like to understand if its possible to complete the SA109 form, scan and attach it to the SA100 under the attachments section when filing through my personal tax account online (HMRC service). Thanks.

Hi
No. You need to send the whole return either on paper or buy 3rd party software to file online.