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Posted Tue, 09 Apr 2024 05:41:46 GMT by k choco
Hello I (UK citizen) moved with my husband (Japanese citizen with UK permanent residency) from the UK to Japan at the end of August 2023. We are planning to submit our self-assessment tax returns via a third party software provider. My situation: UK income received till June 2023 (no UK employment after this date) UK interest UK Dividends No UK home after August 2023 No Foreign income (no overseas savings / employment) - Do I still have to complete SA109 so that I can claim the personal allowance (box 15)? My husband's situation: Same as above except he has been working fulltime in Japan since September 2023. - On his SA109 form box 20 does he enter the amount of Japanese salary he has received?
Posted Tue, 16 Apr 2024 23:52:20 GMT by k choco
After researching a bit more I have concluded that I do have to complete SA109 in order to claim the personal allowance and that I should tick box 16 (as I am a UK citizen) whereas my husband would tick box 15. I have realised that as my husband is no longer resident in the UK, he does have to report his Japanese income. Box 20 appears to be for the UK earnings he has been taxed on in Japan. If his UK earnings is below the personal allowance can he leave box 20 blank? If his UK earnings is above the personal allowance would he enter the amount of his UK income in total or just the amount over the tax allowance?
Posted Wed, 17 Apr 2024 14:57:29 GMT by HMRC Admin 5

There are several sections to the SA109 supplementary page.
The Residence section is used to declare that you are not UK tax resident for the whole tax year, claiming overseas workday relief and tax resident for the whole tax year, but claiming split year treatment.  
The split year allows you to split your tax year into a taxable world-wide income period and a taxable UK income period.  
The personal allowance section allows individuals who qualify for personal allowances, to claim them.  
The domicile section is relevant if you wish to claim the remittance basis of tax.  
If you choose not to complete a SA109, you are declaring that you are tax resident in the UK for the whole tax year and you are declaring your world-wide income and capital gains on the tax return.

Thank you
Posted Thu, 18 Apr 2024 07:59:16 GMT by HMRC Admin 25
Hi t moto,
Based on the information provided, both you and your husband would be eligible to apply for Split Year Treatment (SYT) when completing your 2024 Self Assessment (SA) tax returns.
Under SYT, you would only be required to declare the UK income received between 6 April 2023 and  the date you left the UK.
Any Japanese income received thereafter would not have to be declared.
Based on the information you  provided, you and your husband would not have to complete SA returns in future tax years. 
Please see guidance here: 
Tax on foreign income
Thank you 
Posted Tue, 23 Apr 2024 13:28:06 GMT by HMRC Admin 5
Hi k choco

You’ll need Helpsheet 304, ‘Non-residents – relief under double taxation agreements’ to help you fill in this box. You’ll also need to complete and send in the appropriate claim form included in the 
helpsheet - Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)

Thank you

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