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Posted Sun, 22 Sep 2024 13:24:10 GMT by v patel
Dear HMRC, please can you clarify the following: This is the first year I will be non-UK resident for tax purposes as I have been living in Australia for the whole tax year (23-24). However I am still a UK national. I am resident in Australia for tax purposes. I have a UK property for which I receive rental income and also UK bank accounts which I receive interest from. No tax has been paid on these incomes as of yet but I am filing a self assessment tax return and will pay tax on these incomes. I am unclear whether I need to fill in boxes 20-22 on the SA109 residence pages or a HS304. Instead of claiming relief can I pay the tax in the UK on my UK tax return and then declare on my Australian tax return that the tax has already been paid so I don't pay twice? Or do I still need to claim relief on my UK tax return anyway? Will I get double taxed if I have not filled in these pages? Thank you.
Posted Tue, 01 Oct 2024 10:29:21 GMT by HMRC Admin 19 Response
Hi,
If you are not UK tax resident for the full tax year and only have UK income from property, there would be no need to complete these boxes on supplementary page SA109.
The tax treaty between the UK and Australia, gives the UK the taxing rights to tax UK income from property. This is why you need to complete a tax return every year and claim personal allowances.
Thank you.

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