Overseas Landlord Self Assessment

Hi. I live in Hong Kong and I have bought a property in UK for investment last year by joint ownership with my spouse. We have applied for NRL1 individually, afterwards I have received my UTR number from HMRC but my husband did not. May I ask: 1) As my husband did not received his UTR number, he has posted a SA1 form (with an explanation letter) to NE98 1ZZ last month. Is this a right way to request the UTR number? 2) Where can I get the SA100 form for paper tax return? I have found a SA100 form file named "SA100_tax_return_English_2023.pdf" online, which did not showed it is "For Reference Only", can I use that form? 3) As an overseas landlord, I have to submit SA100 and SA105 for tax return, am I correct? Thank you very much with your help in advance.

Hi, I think I can advise on question 2 & 3. Question 2 - The one you found on HMRC web site, you can certainly open it and familiar yourself with it but you can't use it for submission to HMRC. You have to phone HMRC to order a paper copy, the dedicated form ordering phone number is +441619308331 (calling from outside UK). HMRC suspended enquiry helplines recently, not sure this one get affected or not. Anyway, it will take about a month to receive the SA100 form from HMRC. If you send the forms back to HMRC as registered letter with Hong Kong Post (will take about 10 days) then you can track the progress of the mail from Royal Mail "Track & Trace", however, this year Royal Mail tends to deliver the letter with no signature, so Track & Trace may not reflect the true status of the mail item. You may consider sending it back with courier (e.g DHL), the address for courier is different - HM Revenue and Customs BP8002 Benton Park View Newcastle Upon Tyne NE98 1ZZ United Kingdom Question 3 - I believe you have to submit SA109 as well - https://www.gov.uk/self-assessment-tax-return-forms Hope this help !!

Hi Emily Mei

Yes as he hasnt received the UTR, it is best to reapply.
For the SA100, please refer to Self Assessment: forms ordering.
To complete the return you need to include SA105 and also SA109 as you need to show you are not UK resident and not entitled to claim personal allowances.

Thank you

Hi, I am also from Hong Kong and just received the tax calculation by post for 2022-23 (this is the 2nd year I have to pay the tax for my BTL properties). I found the calculation consist of 2 parts, one for tax due under assessment for 2022-23, and the other one for 2023-24. The letter also stipulates that "The above figures do not include payments already made......" So how do I know the amount I have already paid for 2022-23 in the last tax year, and the actual amount I have to pay for the current bill? I am unable to view the statements online as I do not have an online account since I am not a UK resident. Thanks a lot for your help!

Hi, My understanding is - If previous tax year tax bill is more than 1000 pounds, you will have to make TWO payments for current tax year tax bill in advance (deadline for first payment is 31 Jan before end of current tax year, deadline for second payment is 31 July after end of current tax year), the amount you pay for each payment is half the tax bill of previous tax year. You may have to make a THIRD balancing payment if you still owe tax after the two payments in advance. It is better to look at the example (link below) in order to understand how this works - https://www.gov.uk/understand-self-assessment-bill/payments-on-account Thanks

Hi , i also have rental income in UK, it was my first time to filing tax return . i checked on govt website where shown that we can using the commercial software so that I did purchase one . However , when I did the final step for the electrical form that it need to get the UK gateway userID and password. since i'm not living in UK and not a citizen as well. I don't have the NI no. what I can do now? tried to contact the HMRC but the line just keep asking you on hold for waiting anyone can help?

Hi Kit Wong, I have the same situation as you. As we are not UK resident, we do not have NI number and we cannot file tax online. After doing online research, I noted that we should: 1. Post SA1 form to HMRC to get UTR number. SA1 2. When you have received your UTR number, call +441619308331 to request SA100 form. 3. Download SA105 and SA109 online. SA105 SA109 4. Fill in all the forms, SA100, SA105 and SA109, post it to HMRC by courier, address as below: HM Revenue and Customs BP8002 Benton Park View Newcastle Upon Tyne NE98 1ZZ United Kingdom The deadline of Paper tax returns is Midnight 31 October 2023, we do not have much time left!

Hi Cabos,
You can contact our Self Assessment general enquiries here: 
Self Assessment: general enquiries
Ask HMRC’s digital assistant to find information about your Self Assessment.
If the digital assistant cannot help you, you can chat live with an HMRC webchat adviser if they’re available.
Ask to check your Self Assessment statements to advise of any outstanding tax.
If you ask, a copy of the statement can be posted to you.  
We cannot send this via email.
 

Hi Keith CK, I understand the alternative is that if you register for Non Resident Landlord scheme (NRL) then HMRC will create a Self Assessment record and generate a UTR for you, you don't have to submit SA1. The NRL scheme would allow you to receive rental income in gross. You will then settle the tax bill with Self Assessment. Link for NRL1 form - https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/BusinessTax_iForms/1.0/NRL1&template=NRL1.xdp Thanks

Hi Kit WONG,
Our Self Assessment telphone helpline is temporarily closed, allowing staff to concentrate on our backlog of post.
You can still make Self Assessment enquiries using webchat  here:
Self Assessment: general enquiries
Thank you. 

I just finished chatting with the HMRC webchat advisor. It is very convenient and useful especially for overseas landlords. Highly recomended.

I have similar question. I live in Hong Kong and non UK resident. I have applied for NRL 1 in Apr 2024 as I have a new apartment in UK and appointed letting agent to handle rental management. When I filled NRL 1, as the new tenancy agreement expected to start on 5 Apr 2024 so that I expected and considered the rental would be received on 5 Apr 24. However, no rental income has been received on 5 Apr 24 and the first income received on 1 May 24. In this case, no income has been received by me in the tax year period from 6 Apr 23-5 Apr 24. Therefore , I have not require to submit Self assessment tax return for tax year 2023/24 as I have checked with my letting agent and has my bank statement to support. My questions are follows: 1. I would like to seek clarification with HMRC that I have already used the tool from HMRC website to check whether I need to send a tax return for 23/24 tax year and the result is I do not need to send the return. But since I have got UTR in late Apr 2024. Then will HMRC require me to submit any self assessment tax return even I have not any income in 23/24 tax year? Please advise whether I do not need to confirm with HMRC that I do not need to submit self assessment tax return for 23/24? Or Whether I need to submit tax return even no income in the period? 2. If I have submitted self assessment return for 23/24, do I need to submit SA1 form now again for self assessment return for 24/25 tax year to reactivate my account? Looking forward to receiving your reply as I do feel confused and would make sure I have complied with your requirements. Thank you.

Hi,
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances.
You may wish to contact our team for advice
Self Assessment: online technical support
Alternatively you may want to seek professional advice.
Thank you.