help needed completing HS304 (self assessment and non-resident)

I live in a country with double taxation agreement (Belgium) but am finding the forms difficult to complete as the questions are not clear. I have had no income in the UK in 2022-2023 other than drawing down pension. I did not reside in the UK at all during this tax year. The amount withdrawn was within the UK Personal Allowance (gross £12,281). I completed and sent in my SA100 and was told I needed to submit a residence, remittance form, SA109. In attempting to fill in SA109, I became aware that I also needed to fill in HS304. The help sheets do not guide you through each question and I am not clear on the following; HS304: 3 a) mentions boxes 1 & 2 of Employment page. Where is this Employment page? Which form? I am not clear on table 1 but assume in my case I leave this blank? Please advise. 3 b) I also assume in my case I leave this blank? Please advise. 4 - I ticked No 5 a) The amount of Pension drawdown was purposefully claimed as being within my personal Allowance for 2022-23 so can I tick Yes? (see above for pension amount drawn-down) Please advise. Declaration: I have not completed any figures on HS304 so the wording here is also unclear to me, so what am I declaring? The amount I am claiming tax relief on is written in SA100, page TR 3 Box 11 and the amount I am claiming is in Box 12. None of this is mentioned on HS304 or SA109. Please advise if it should be and if so where. Many thanks

Hi Susan Senecal,

Employment page is SA102.  
If you did not have any UK employment, leave it blank.
Along with the completed SA109, is HS304 in the absence of a validated DT agreement form.  
The type of income you declare is your UK pension, the period you are claiming for, the amount of tax deducted and the relevant article number under which the pension is exempt (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/856597/Belgium_dtc_Jan_2020.pdf)
You should declare your gross UK pension in box 11 and any tax deducted in box 12.

Thank you.

Thank you for your response, however questions are still outstanding as follows and repeated below; 1. I am still not clear what I need to input into HS304 question 3 a) I Do I leave this blank OR complete as follows? II "Type of income": Pension? III "Period/date income arose": Does this relate to the year of drawdown? IV "Amount of income or gains": Gross draw-down? V etc Again I have not received a response to my question on HS304 question 3 b) Assume I leave this blank as I am not claiming partial relief. Please advise. Please note I currently have box 5 a) ticked as Yes as I am only claiming my personal allowance on my pension drawdown I look forward to a full and complete response which will allow me to complete this form Regards

Hi,
3a)  Boxes 1 and 2 refer to employment page of SA102.
 If you have no UK employment, then this does not apply and you can ignore it.  
Please use 3A to declare the source of income you are claiming is not taxable in the UK.  
Please show the dates this relates to and the amount of income received and tax deducted.  
Please also show the DTA article number your claim relates to.  
Eg. pension is article 18 and government pensions article 19.
If you do not have any UK dividends, leave 3b blank.
4 is asking if you have previously applied for this relief before, yes or no
5 If the source of income you have declare in box 11 is below the personal allowance, please tick yes.
Thank you.

Dear Sirs, As per your instructions above, I completed SA109 and HS304 and yesterday (31.07.2023) posted them together with a 'certificate of overseas [tax] residence'. This morning (01.08.23), I received a cheque for an amount unrelated to and significantly smaller than that which I have claimed which I can only assume is a mistake? All the above communication here and the returned forms were sent in direct response to your communication which stated that you could not proceed to process my tax assessment until I first submitted a residence, remittance form, SA109. In addition, as I am resident in Belgium I am unable to bank a cheque in pounds sterling! I have given my bank details and requested the payment be made directly into my UK bank account. Please therefore confirm this cheque has been sent in error and the tracked post containing my SA109, HS304 and 'certificate of overseas [tax] residence' will be promptly assessed on receipt and a direct payment made to my account. Regards S. Senecal

Hi,

Unfortunately, we cannot answer your query in this forum, as your questions are personal in nature. We can only provide general advice in this forum.  

For more personal matters, you will need to contact our webchat colleagues, who will be able to view your records and answer the questions you have posed in this forum.

Self Assessment: general enquiries

Our telephone lines for self assessment will be open from 4 September 2023.  

Thank you.

So, a more general question (related to the above) that I need a response to; I have been sent a cheque in pounds sterling which I cannot bank in Europe. I have requested direct payment into my UK bank account on my forms and given all necessary details. So, as I'm sure I won't be alone in being sent a paper cheque in a currency I can't use. How do I arrange to have this paid directly into my UK account as I have previously asked? Thanks

Hi
You will need to contact the department issuing the repayment to discuss this further.

May I ask how I do that please? I'm hard of hearing and don't wish to make a phone call. Your web chat doesn't work. There's no email contact on the paperwork. And direct questions in this forum are avoided. May I have a name and (preferably) email address please. Or at least a postal address and department. Thank you

Hi Susan Senecal,

Send the cheque back to us at
HMRC,
PAYE & Self Assessment,
BX9 1AS.
Put a covering letter with it to give bank details - UK only as we cannot pay into a foreign account.
If you do not have a UK bank account, please give details of a nominee that can accept it on your behalf.

Thank you.
 

Really? I gave you my UK bank details on my SA100 form and asked expressly that it be paid to me this way. Now you're asking me (presumably at my own cost) to send back a cheque (presumably tracked; both expensive and time consuming) for a mistake you've made to be rectified?! Can't you have this cheque cancelled? I cant cash it - so can't benefit from it - and it was, after all, issued in error by yourselves. At your request, I sent the the additional necessary information (to assess my tax refund) and you received this only on 8th August 2023. The cheque you sent was received by me on 1st August 2023 so was clearly sent in error. And if you've lost my UK bank details contact me directly but you should have these on record. These UK bank details have remained constant for the last 25+ years. Regards Mrs S Senecal

Hi Susan Senecal,
If the bank details are already held, you can use webchat to contact us to get the  cheque cancelled and the repayment reissued to your bank account.
Go to Gov.uk and search 'contact HMRC'. Then choose Self-Assessment and go to 'Ask HMRC Online'
Thank you.