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Posted Mon, 19 Feb 2024 16:46:21 GMT by
Hi, I will explain my circumstances and what I believe I need to do. Could you confirm if I understand it correctly else tell me what I need to do? Apologies I am a bit late, I got a bit confused. I am British and moved abroad part-way into 2021-2022 tax year for a permanent job. An accountancy firm helped me after the move - I was a split tax year for 2021-2022. For tax-year 2022-2023 I spent the whole year living abroad doing that job (with occasional non-working visits back to see friends & family in the UK). I pass the 3rd automatic overseas test and so should be classed as non-resident. I did receive some UK income during the tax year 2022-2023 though, deferred pay from a previous employer (I was not employed by them in that tax year). It was from a prior employment, but they gave me pay that was taxed through PAYE including shares on a vesting schedule, some of which occurred in the tax year. How should I submit my tax return, and what forms do I need to submit? The self-assessment site says I can not use it as a non-resident. From what I gather I need to submit self-assessment together with form SA109? And for this I need to use an alternative software provider? And if so, that should also cover the personal allowance question so no need to fill in the R43? Is my understanding correct? Kind Regards, 

Name removed admin .
Posted Wed, 21 Feb 2024 09:25:29 GMT by HMRC Admin 25 Response
Hi DepletedPete,
As a non resident you would need to submit a paper form to include the SA109 or purchase 3rd party software.
You do not need to submit the R43 as the SA109 will allow you to claim personal allowances.
For the software please see:
Self Assessment commercial software suppliers
Thank you. 

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