Non UK resident Not Uk domiciled - Self Assessment

Hi HMRC If receiving UK rental income, whilst being not resident and not UK domiciled,would paying income tax be via self assessment? If yes, what is required for SA registration without a NI or a UK address? Thanks 

Name removed admin 

Hi wonga78,
Yes, you are classed as a non resident landlord and a tax return is required.
Tax on your UK income if you live abroad
You can register:
Register for Self Assessment
Thank you. 

Hi HMRC, do I automatically entitle UK personal tax-free allowance (GBP12,570 in 2022-23) when I am approved under non-resident landlord scheme? My letting agent said once I registered and approved in non-resident landlord scheme, I will have personal allowance as I already purchased a property in the UK; however, I cannot find any definite answer in HMRC website. Thanks

Hi,

No you are not automatically enttiled to it as it depends on your nationallity and double taxation agreement with the UK.

Please see guidance at:

Tax treaties

Thank you.

Hi, I am a Hong Kong resident and not a UK resident. I received UK rental income during the 2023/24 tax year and understand that I am not eligible to claim the personal allowance. From my understanding, I need to complete the SA109 form. However, regarding the Domicile section on page 2 of SA109, are boxes 23-27 only relevant to UK residents? Should I leave them blank?

Hi,
Yes, as this would be seen as a S104 holding.
Shares and Capital Gains Tax (Self Assessment helpsheet HS284)
Thank you.