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Posted Mon, 26 Aug 2024 19:10:38 GMT by Timw8
I left the UK for South Africa at the end of 2018 and bought a house in SA at the start of 2019. I am UK domiciled and a UK tax resident. I do not work in South Africa. I live off my UK savings, interest on savings, rent from a Spanish property and dividends earned from fund holdings acquired whilst working in the UK. I have completed HMRC self assessment returns each year since my move. I now realise I should have completed a P85 by now ... this will accompany my 23/24 self-assessment return. I sold my home in SA at the end of 2023, put the proceeds on deposit in South Africa and now rent. The SA house has been my only disposal in 23/24. Am I right that my 23/24 self assessment return should only include SA100, SA106 (Foreign) and SA108 (CGT summary) with accompanying computation sheet plus the P85? I ask because I've gotten myself confused by SA109 ... is this form relevant to me or not please? Thank you very much in advance.
Posted Fri, 06 Sep 2024 10:19:21 GMT by HMRC Admin 25 Response
Hi Timw8,
Please refer to:
Tax on your UK income if you live abroad
Thank you. 
Posted Sat, 07 Sep 2024 11:19:39 GMT by Clive Smaldon
Not HMRC. You state you are UK tax resdient. Are you also statutorily tax resident in South Africa? If you are you need to determine your treaty residence position (article 4). This is because under the DTA some sources are only taxable in one country for example, interest (article 11) whereas the DTA allows dividends (article 12) and capital gains (article 13) to be reported and taxed in both (so tax credit available in the other country). If you are statutorily tax resident in both countries you will need to complete residence pages, in which case you will need to decide under article 4 which country takes precedence for your treaty residence for sources that are not "interchangeable". If you are not tax resident in South Africa then everything would be assessable in the UK so there wouldnt be anything to put on residence pages..

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