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Posted Tue, 31 Jan 2023 16:32:46 GMT by faye_angharad
Hi, I am a US resident and I own a rental property in the UK. I know I need to complete Forms R43, SA100, SA105, and SA109 as a non-resident landlord. Do I also need to complete Form 102 and Form 106 because I was employed in the US and own a rental property in the US? (These have already been taxed by the US.) Thanks !
Posted Mon, 06 Feb 2023 11:38:51 GMT by HMRC Admin 32

As part of the double taxation agreement between UK and USA, HMRC has the right to tax income arising from immoveable assets (such as property and land).  

USA: tax treaties

As a non-resident landlord, you need to declare the income from property and land by completing SA100, SA105 and SA109. As you are not resident in the UK, your US employment income is not taxable in the UK and should not be shown on the Self Assessment Tax Return.

Thank you.

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