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Posted Fri, 13 Oct 2023 13:57:48 GMT by
Does SA100 Page TR2 Question 1 apply solely to UK employment? The information required by the "Employment" form does not match what we receive from employers in Belgium, and isn't even in GBP. Am I correct that I should check "No" to the question "Were you an employee... in the year ..." if I am in full-time employment outside the UK, am permanently resident outside the UK, but have to complete a self-assessment purely for UK Property (FHL)?
Posted Tue, 17 Oct 2023 14:18:51 GMT by HMRC Admin 17 Response

Hi,
 
The double taxation agreement between the UK and Belgium, states that the UK has the right to tax income / capital gains tax,
from property located in the UK, even if you are not resident in the UK. 

This is why you are required to complete a tax return. 

As you are not resident in the UK, it is only the property income and capital gains from the property, that can be taxed here. 

For that reason, you only declare on the tax return, your UK savings and investment income and your income / capital gains from UK property. 

Your employment income is taxable in Belgium and not the UK.

Thank you.

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