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Posted Tue, 16 Aug 2022 15:37:24 GMT by LostinGuernsey
I am filing a self-assessment tax return to claim back UK tax paid since I became resident for tax purposes in Guernsey. Am I required to fill in form SA106 in addition to SA106 (Residence, Remittance etc) where I detail the amount of UK tax I wish to reclaim under the UK-Guernsey DTA? SA106 asks about a claim for 'Foreign Tax Credit Relief' and SA109, relief under double taxation because of an agreement awarding residence to another country. Thanks.
Posted Thu, 18 Aug 2022 12:13:39 GMT by HMRC Admin 2
Hi,

If you are now resident in Guernsey, you will need to complete SA109 in respect of residence and consider split year treatment.

You will also need to complete HS302.

Dual residents 2022 (HS302)

Thank you.
Posted Thu, 18 Aug 2022 12:59:50 GMT by LostinGuernsey
Many thanks. Does this mean I am not required to complete SA106?
Posted Tue, 23 Aug 2022 08:30:30 GMT by HMRC Admin 19
Hi,

The SA106 is not required as it is not foreign income.

Thank you.
Posted Wed, 24 Aug 2022 13:29:54 GMT by LostinGuernsey
Thank you for the confirmation.

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