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Posted Tue, 26 Sep 2023 21:44:53 GMT by nickkaz
I am a non-resident landlord registered with HRMC for Self-Assessment. Each year I submit forms SA100, SA105 and SA109. I see that peer-to-peer income (interest) from a UK platform has to be declared through form SA101 . 1) Does this kind of income count towards the Personal Savings Allowance? 2) I was wandering if this kind of income would constitute "disregarded income" for non-residents under the relevant rules for disregarded income . Would income declared in SA101 ever be treated as disregarded income for non-residents, since I also submit SA109? 3) If not, how could I claim a full relief for this kind of income, since the DTA between the UK and my country sees for a full relief for interest income generated in the UK?
Posted Mon, 02 Oct 2023 19:46:51 GMT by nickkaz
Could someone please answer my above questions? Thanks in advance.
Posted Thu, 05 Oct 2023 11:10:26 GMT by HMRC Admin 25
Hi nickkaz,
Yes, this income counts towrds the personal savings allowance as it is still classed as interest and would therefore fall under disregarded income.
Thank you. 


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