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Posted Thu, 12 Oct 2023 10:52:30 GMT by njc23
Dear all, I am maybe moving from the UK temporarily, although I will rent my property out in the interim. Which form should I fill out to inform HMRC, as I am rather confused. Furthermore, when I do return how do I inform HMRC and will i be able to log on to my gateway again. Thank you
Posted Fri, 13 Oct 2023 13:06:50 GMT by HMRC Admin 5 Response
Hi

As you will be in receipt of income from property, you will meet the criteria needed for you to complete a self assessment tax return.  
You can register for self assessment at Register for Self Assessment if you're not self-employed
 If you want to be able to submit a tax return online while you are not resident in the UK, you will need to obtain a government gateway user ID and password, as well as purchase a 3rd party commercial tax return that covers residence.  
The online HMRC tax return does not include residence and cannot be used.  Your alternative is to submit a paper tax return SA100, Sa105(property) and SA109 (Residence).  
Please not that your tax return must be submitted in its entirety either online or on paper.  You cannot have a combination of the two.  
Have a look at File your Self Assessment tax return online.

Thank you
Posted Sat, 14 Oct 2023 13:03:20 GMT by njc23
Thank you for your reply. I also have a government gateway user id can I continue to use this ? I note that the tax will be automatically deducted via the letting agent. Will they deduct this straight away, or after we have exceeded the personal tax threshold? Am I correct in thinking that I will not have to do a tax return if the rent obtained doesn't exceed both my and wife's personal tax allowance ? I am sure that due to the house being in both my wife and my name, Hence HMRC can see a 50/50 split. Does a SA109 form need to be filled out every year you leave the UK, or just once when you leave.
Posted Wed, 18 Oct 2023 12:53:35 GMT by HMRC Admin 32 Response
Hi,

Yes, you can continue to use your government gateway user ID and password.  he tax will be deducted each month by the letting agent. You and your wife will both be required to complete a Self Assessment Tax Return for as long as you rent out property, even if there is no tax payable.  

As you are not UK resident, you will need to complete SA100, SA105 and SA109. To submit a tax return online with the residence section will require that you purchase a commercial tax return (that includes residence) and submit it. The HMRC version is not appropriate to non resident individuals. Please note that the whole tax return including supplementary pages must be submitted as a whole.  

Self Assessment commercial software suppliers

Thank you.

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