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Posted Wed, 14 Jun 2023 09:48:36 GMT by emilie tan
If I ticked Box 28, but have only been a UK resident for 1 year (non-domiciled), do I leave box 34 and 35 empty? I have left Box 29-33 blank. Thank you for your help.
Posted Fri, 16 Jun 2023 08:30:02 GMT by HMRC Admin 25
Hi emilie tan,
Please refer to guidance here: 
Residence, remittance basis etc notes
Thank you. 
Posted Fri, 16 Jun 2023 09:16:57 GMT by emilie tan
I had read the guidance prior. However, the guidance states: You must fill in boxes 34 and 35 if you've put "X' (only) in boxes 28, 31 or 32. ** Does this mean you MUST fill in boxes 34-35 if you’ve put “X” - in 28 OR 31 OR 32? OR - in 28 AND either 31 OR 32? Thank you for your help.
Posted Wed, 21 Jun 2023 12:46:12 GMT by HMRC Admin 25
Hi emilie tan,
If you tick box 28, you are confirming that you are claiming the remittance basis, regardless of whether you need to tick boxes 31 or 32 (these boxes take account of the number of years you have been resident in the UK).
Boxes 31 and 32 determine the charge that is applied for using the remittance basis.  
Boxes 34 and 35 are completed to show the amount of income / gains not being remitted.
Box 40 being used to breakdown the total figures shown in 34 and 35.
Thank you. 

 
Posted Fri, 23 Jun 2023 12:12:18 GMT by emilie tan
MUST I fill in Box 34 and 35, or can I leave it blank? Thank you.
Posted Wed, 28 Jun 2023 11:04:39 GMT by HMRC Admin 25
Hi emilie tan,
If you are using the remittance basis, then yes, you will need to declare the income and gains that you are not remitting to the UK.  
This is shown in boxes 34 (income) and 35 (gains).  
You will also need to break down of the figures declared in those boxes in box 40 (Any other information).
Thank you. 
Posted Wed, 12 Jul 2023 12:58:43 GMT by emilie tan
If I am non-domiciled and thus claiming the remittance basis without having to pay the Remittance Basis Charge, do I still have to submit the Foreign form (SA 106)? I am already submitting the main tax return SA100 and SA 109 (Residence, Remittance basis etc.). Thank you
Posted Mon, 17 Jul 2023 14:33:09 GMT by HMRC Admin 19
Hi,

If remitting any foreign income then the SA106 is required. You can see guidance here:

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you.
Posted Thu, 20 Jul 2023 13:30:38 GMT by emilie tan
What address do I mail the completed form to? Can I fold the form into a small envelope? What type of stamp or mail service do I need to use? Thank you
Posted Thu, 27 Jul 2023 12:45:06 GMT by HMRC Admin 5
Hi emilie tan

You can fold the item. The address to send it to is shown here Self Assessment: general enquiries
If you are sending it by courier there is another address which is also on the link.

Thank you

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