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Posted Wed, 26 Jul 2023 12:36:25 GMT by Kerma
Hello, I am completing SA109 for the first time this year and need some advice. Can you tell me, if I am non-resident in the UK for the whole tax year 22-23, and I will pay UK income tax on my UK income, and foreign income tax on my foreign income, do I need to complete any of boxes 15-22, in order to claim double taxation relief? In other words, am I at risk of double taxation on my foreign income if am non-resident in the UK? Many thanks!
Posted Thu, 03 Aug 2023 07:24:55 GMT by HMRC Admin 20 Response
Hi Kerma,

If non resident, you only declare any income you remit to the UK - see guidance at Remittance basis 2023 (HS264)
and also the notes on how to complete the SA109 at - Residence, remittance basis etc notes Tax year 6 April 2022 to 5 April 2023 (2022–23)

Thank you.

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