British citizen, German resident and job and tax. Which UK taxes forms required?

As a British citizen I need to file UK taxes. I am resident in Germany have a German salary and pay German tax. Which HMRC forms are required? Thanks

Hi,

You can see guidance here:

Tax on your UK income if you live abroad

Thank you.

I filed my taxes the same way for 4 years. All ok. On page 1 of the SA100 Employment I ticked yes, as I am employed (but not in the UK.) In "Any other information" page 9, I write I am not employed in the UK and 100% of my earnings are taxed in Germany. That has always been OK. For 2022 - 2023 however my taxes were rejected as I have not attached/filled out an SA102, but as I have no UK employment and thus no P60, P45 or P11D I have nothing to fill in on an SA102. In future should I just tick no for employment or put 0 in the SA102? Thanks

Hi,

As you have no UK employment you should not be completing the SA102. As you are not UK resident you should be completing the SA109 residence page. You can see guidance here:

Tax on your UK income if you live abroad

Thank you.

Yes I did that . The question still remains:- Do I check yes or no to employment on page TR2 of the SA-100 form? It does not state the employment is in the UK. "Employment You should fill in the ‘Employment’ page if you: • were employed in full-time, part-time or casual employment • received income as a company director • held an office, such as chairperson, secretary or treasurer and received income for that work • worked for one person through another company or partnership, for example, agency work • were resident in the UK and received an income from any foreign employment."

Hi,

You need to answer yes to the question.
On the employment sectin declare the income only.
You then show the tax on the foreign section and claim foreign tax credit relief.
Thank you.

HMRC Admins, I am confused. Robert S has indicated that he is not resident in the UK - he is resident and working in Germany, so tax resident there and taxed, as you would expect, by Germany on his German salary and other worldwide income, subject to the DTA between the UK and Germany. Surely, the only time he needs to even consider a UK tax return is if he has UK-source income that is not exempted by the DTA between the UK and Germany, e.g. UK property rental income. Are you and he talking at cross-purposes?

I would agree with Gary C. I have never claimed foreign tax credit relief. My previous experience was:- a. When I lived in the USA (for 13 years) HMRC eventually decided I did not need to fill in a UK tax return. However I do now have some small UK interest earnings

Your UK interest is taxable only in Germany (Article 11 of the DTA). Unfortunately, this includes anything in ISAs, as it is just interest from the German perspective. Germany, of course, has a 1,000€ allowance for capital income.

Hi Robert Simpson,
As you are not UK resident, it is unlikely that a Self Assessment tax return is required.
Your individual circumstances would determine this.
Please go through the Self Assessment criteria tool to determine if a tax return is required.
Check if you need to send a Self Assessment tax return.
As a non UK tax resident, HMRC is only concerned with your UK sources of income and capital gains, so anything arising outside the UK would not be taxable and not declared in the UK.
Thank you. 
 

The self assessment criteria tool does not ask where one is resident.