Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 22 Sep 2024 15:07:21 GMT by v patel
Dear HMRC, please can you help me with the following: I am a UK national but non-UK resident for tax year 23-24. I live in Australia and am resident there for tax purposes. I own a UK property for which I receive rental income and also receive UK bank interest - I have not paid any tax on these sums yet in the 23-24 tax year. I am filing a UK tax return with SA100 and SA105 (property) pages to list this bank interest and property income. I am also filling in the SA109 residence pages as I am non-UK resident. As I will be paying tax on my UK property income/bank interest in Australia, I do not which to be double taxed. I am wondering how to apply for this double taxation relief and if I need to do so in England/Australia or both? Under the double taxation agreement between UK and Australia, the form states “No relief for individuals who are ‘temporary resident visa holders’ in Australia.” I have a "temporary skills visa" to work in Australia. Does this mean I cannot apply for any relief on my UK tax return (boxes 20-22 on SA109)? Does this mean I need to pay the full tax on my UK property income in the UK and then claim it back on my Australian tax return? Should I therefore leave boxes 20-22 on SA109 blank and not fill in a HS304?
 Or to avoid double taxation do I need to fill in boxes 20-22 on SA109 so the UK does not tax me on this income? Thank you
Posted Tue, 01 Oct 2024 10:31:59 GMT by HMRC Admin 19 Response
Hi,
The Self Assessment tax return is used by non UK tax residents, to declare all of their UK income, which you advise is income from property and bank interest on SA100 and SA109.
SA109 confirms that you are not tax resident and allows you to claim personal allowances. As a non tax resident, some of your income is disregarded when calculating your tax liability. Have a look at helpsheet HS300 or more information:
HS300 Non-residents and investment income (2024)
If you are required to pay UK tax on your income, you can claim a tax credit in Australia for the tax paid in the UK, under the double taxation treaty.
Thank you.

You must be signed in to post in this forum.