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Posted Wed, 16 Aug 2023 12:24:50 GMT by Paul Weller
When looking within one's Personal Tax Account at help details for who can and who cannot use the filing service from within one's Personal Tax Account, it appears to say that "non-residents" cannot use this. But would I be correct in presuming that this refers to the technical tax meaning of "non-resident" rather than its more general "normal life meaning"? Ad that, therefore, those who currently live primarily abroad, and may also submit tax returns there, but nevertheless are still required to complete self-assessment returns in the UK because they are also considered still to be UK tax resident, would still be able to use this method for filing the self-assessment returns required of them?
Posted Fri, 18 Aug 2023 09:35:03 GMT by HMRC Admin 25
Hi Paul Weller,
You cannot file a Self Assessment tax return online: for a partnership, for a trust or estate, if you lived abroad as a non-resident, to report multiple ‘chargeable gains’, for example from life insurance, if you get income from a trust, you’re a Lloyd’s underwriter or a religious minister.
Instead, you will need to purchase 3rd party commercial tax return, using your government gateway user ID and password or download paper tax returns and supplementary pages instead.
File your Self Assessment tax return online
Thank you. 
Posted Fri, 18 Aug 2023 09:59:15 GMT by Paul Weller
OK - thank you. So I am correct, then, that from the list you specify above, in relation to having "lived abroad as non-resident" you mean that in the technical sense of someone who has, under the "tests" set out as such to be treated as not tax resident resident in the UK and has had this approved by HMRC? - Rather than in the case of someone who is "living abroad", but is still paying UK taxation on parts of their overall income, while being potentially subject to tax abroad on parts of their overall income?
Posted Wed, 23 Aug 2023 14:42:54 GMT by HMRC Admin 19

If you are tax resident in Germany, the UK double taxation agreement with Germany, states that your private UK pension is taxable only in Germany.  You need to claim a repayment of tax paid on the pension in the UK. This would be done by downloading, printing and completing the form DT individual here:

Double Taxation: treaty relief (Form DT-Individual (Germany))

You send the completed and signed form to the German tax authorities to validate. They would return the validated form to you and you in turn, then send to HMRC, using the address on the form.

Thank you.

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