Self assessment for non UK resident

Can a non UK resident do self assessment online (not using the commercial software) for UK property income? If yes, where can I find a detailed guideline (step by step) to register for self assessment? When I registered, I was required to provide a UK postal code which I don't have. How can I proceed with the registration?

Hi I believe non UK resident can't submit tax return via HMRC portal. The other option is to use commercial software but you must already have government gateway ID/password and have filed tax return on-line before in order to use this option. The last option is to file paper tax return by post. To register for self assessment, I think you can fill in the SA1 form (select non-UK address), print and post back the form to HMRC from the following link - https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Test/1.0/SA1&template=SA1.xdp From this year on, you are not allowed to download self assessment SA100 form from HMRC web site, you have to order a paper copy from HMRC. The dedicated form ordering phone number is +441619308331 (calling from outside UK). SA105 & SA109 forms are still available to download from HMRC web site (link below) - https://www.gov.uk/self-assessment-tax-return-forms The deadline for paper tax return is 31 Oct 2023 so you may have to move a little bit swiftly. Hope this help !!

Hi Sonia,

You will not be able to without using commercial software.

Thank you.

Hi, it is noted that we have to call HMRC at +44 161 930 8331 (calling from outside the UK) to request a paper version of the SA100 tax return this year, if we decide not to file our Self Assessment return online, which is the case for non UK resident. I wonder if we can order the SA100 tax return online / through email. Or alternatively, I wonder if we can use the form downloaded from the following link for return to HMRC.  Thank you.

Email add removed admin.

Hi , You can't download the SA100 form from HMRC web site and use it for submission to HMRC. You have to order the paper copy from HMRC. You can certainly open the form and familiar yourself with it. I know you can also order the forms from HMRC general enquiry helplines which is now suspended and replaced by some on-line service "Digital assistant". I have not used this service before so don't know how easy to connect to an agent if the assistant does not answer your question. May be you want to give it a try. I have used HMRC web chat service (no longer available) before but it was not easy to get connected to an agent. link for digital assistant - https://www.tax.service.gov.uk/ask-hmrc/chat/online-services-helpdesk Just found out that HMRC suspended all general enquiry helplines, I am not sure the dedicated form ordering line get affected or not. Anyway, I called this dedicated form ordering line 2 months ago at about 4 p.m Hong Kong time, I got through straightaway. Once answered, press 2 to not taking the survey then wait until the end of the automated message, you will then put through to the agent, only waited for less than half a minute for speaking to the agent. She asked for the NI number, full name, address, date of birth. She also asked which year of SA100 that you are requesting. The HMRC agent is very helpful as always. The call took less than 10 mins but costed me about 50 Hong Kong dollars from my mobile, I believe it would be cheaper if I call from a landline. Hope this help !!

Hi Eli Wong,
You can download it here:
Important information to include on your tax return before sending it to us.
Thank you.

how can i get the UK gateway for non resident UK if i don't have National Insurance No. coz i already purchased the commercial software to filing the tax assessment.

I am not sure you can, HMRC admin will advise you on this. Part of the gateway registration process would require you to "verify identity" by answering security questions based on the information from your UK passport, UK driving licence, UK credit card, P60, previous self assessment etc. You can choose two items from the list but if you don't have these documents, it is unlikely you will get any further with the process. Finally, assume you manage to obtain the gateway ID/password and already registered for self assessment, there is still one more registration to do - register to file tax return on-line.

Hi Kit WONG,

You will need to contact our webchat team for advice on this matter.  

Self Assessment: general enquiries

Thank you.

Thanks a lot, wingsham and all. Hence, do you mean for a non UK resident, we have to file the tax return by paper form and cannot file it online? It's a bit confusing as I received a letter from HMRC asking me to filing my return online. I already got the approval for the NRLS and I was informed that HMRC has set up a self assessment record for me. And the most recent correspondence from HMRC asked me to file online. Could I clarify if a non UK resident will not be able to file online anyway (apart from using commercial software) and I will have to call for a paper form? I am really really confused about the procedure and am afraid that I will miss the deadline. Could anyone please advise?

I am from Hong Kong and I was given understanding that you will not be able to file the tax return online as non UK resident. For the SA100, I just downloaded it from the website below and mailed to HMRC. I recently received my tax calculation by post. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1148675/SA100_tax_return_English_2023.pdf For your reference.

Hi Sonia,

As you need to complete the residence section SA109, you cannot file online using HMRC software. you can still file online if you purchase 3rd party software -
Self Assessment commercial software suppliers.
If you do not wish to purchase this, you will need to file by paper.
The whole return must be filed together so either all online or all in paper form.

Thank you.

Thanks Carbo and HMRC Admin 20. @HMRC Admin 20, If I need to file paper form, I need to call the hotline and request?

Hi Cabos

It is possible to submit an online tax return, when you are non UK resident or need to submit a SA109.  
You need a government gateway user ID and password and 3rd party commercial software, that comes at a cost.  
You can register at File your Self Assessment tax return online
and choose a commercial supplier at Self Assessment commercial software suppliers
You complete their tax return that includes the SA109 and then submit it using your government gateway user ID and password.  
Submitting your return electronically allows you up to 31 January each year.

Thank you

Hi HMRC admin 5, I am afraid that it's not possible to submit an online tax return for non UK resident. I got stuck when I tried to register the online self Assessment. It's needed to fill the postal code but I do not have one as I am living aboard. Moreover, so we can now download SA100 online which was posted the link above?

Hi HRMC Admin team, I am a non-Uk resident filing self assessment return for income generated from my UK property for the first time. I have got a gateway user id, a login password and a UTR number. HMRC online only allows me to login as business tax account, not personal tax account which requires a valid UK postal code while I don't have one. I have also enrolled self assessment service two days ago on HMRC online. Every login would require me to input a real-time generated access code using my multi authentication app. I purchased a commercial software (listed on HMRC website) to fill the SA100, SA105 and SA109, all went well until the final step to submit to HMRC online. The error message showed that HMRC credentials I input in the commercial software (I assume it's the gateway user id, password and UTR) cannot be verified by HMRC online, I double checked that all information input was correct and the details could log me in the HMRC online system itself. I am not sure the error is related to the multi authentication requirement which the software doesn't seem to offer a place for me to fill that it. Would you please advise how I can solve this issue with my HMRC credentials when I use commercial software to file my self assessment? Or simply should i wait for a few more days for HMRC to sync the data given I just enrolled self assessment online two days before? Thank you Pauline

I submitted my self assessment for my rental income through commercial software a week ago but still haven't received any confirmation from HMRC. As I don't have NI and postal code which I cannot check the any information from Governement Gateway, how do I know HMRC has received my assessment or not?

Hi Addy,

If you are unable to file online and need the SA100, you need to request this from our Self Assessment team.

Self Assessment: general enquiries

Thank you.

Hi PL Cheung,

The government gateway user ID and password for businesses, cannot be used to submit an online commerical tax return for individuals.  
You will need to register for a personal government gateway user ID and password to do that.  
You need to have a government gateway user id and password. 
If you do not have one you can create new one.
To be able to pass the identity verification process you will need:
•    your National Insurance number
•    a recent payslip or P60 or a valid UK passport
If you cannot pass the identity verification question then you need to use the get help option at the bottom of the page giving details of what
the error message is, and the digital team will reply: 
You cannot access the service from this page

Thank you.

 

Hi Logei,

If you submitted your tax return online, you would have received a confirmation reply just after your submission.  
If you did your tax return online and did not recieve a confirmation, log back in to the tax return and check that you did go right through to the end and submit the return.
If you sent a paper tax return to HMRC, you will not recieve a confirmation of reciept.  
You will need to contact our self assessment webchat facility at Self Assessment: general enquiries, to check if we have received it.

Thank you.