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Posted Mon, 17 Oct 2022 08:08:16 GMT by hugojmacey
My daughter went to the US to study during 21/22. She was tax resident in the early part of 21/22 so has made a self-assessment on line declaring her uk employment income and property income from letting her flat. The split year rules do not apply. My questions are in relation to her 22/23 return. In 22/23 she will be non-resident. She receives a student stipend from her university in the US and continues to receive rent on the flat. 1) How does she notify HMRC that she is now non resident. 2) Does she need to submit SA 109 along with Sa100 and SA105 next year - presumably by the 31 Oct 23 deadline. 3) We assume her student stipend in the US is not taxable and therefore need not be declared on the SA109 as it is not "work" - is this correct. Many thanks.
Posted Thu, 20 Oct 2022 15:46:47 GMT by HMRC Admin 20
Hi hugojmacey,

As there is income from a UK property and the beneficiary is non resident in the UK, then a tax return is required (SA100).  
The income from UK property is taxable in the UK, so the supplementary page SA105 must also be completed.  
To declare that you are not resident also requires the supplementary page SA109 to be completed.  
As a non resident of the UK, non UK sources of income are not taxable in the UK.

Thank you.

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