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Posted Tue, 14 Sep 2021 10:33:04 GMT by A. Peng
Hello - I arrived here and became a full-time student at an accredited university in London, UK from 1-Jan-2017 to 31-Dec-2017, then was unemployed until I started my own business in June 2018. I have filed taxes for 2018-19 onwards, using the remittance method. I did not earn anything here in the UK (income or investment gains) between 1-Jan-2017 and June-2018 and did submit a tax return for overseas gains in my country of origin. My questions: 1. As I was not in the UK for more than 183 days, do I need to submit a tax return for 2016/17? 2. How can I now submit a nil tax return for 2017/18? It appears that I cannot do that via the online portal. Thanks!
Posted Tue, 14 Sep 2021 11:04:48 GMT by HMRC Admin 17

You would only submit a tax return for the period in which you were UK tax resident.

Guidance on your residency can be found here as it is not just dependant on the 183 day rule:

RDR3 Statutory Residence Test   .

You cannot file online using HMRC software for the SA109 section which is where you would claim the remittance basis.

This would need to be done on paper or through third party software:

Self Assessment commercial software suppliers   .

Thank you.
Posted Tue, 14 Sep 2021 11:56:21 GMT by A. Peng
Thank you for the Residence Test! Can you point me to the paper remittance address/method? Am wondering if there is a straightforward way to do this rather than via commercial software.
Posted Wed, 15 Sep 2021 15:47:56 GMT by HMRC Admin 10

Please find the paper version here along with the relevant notes:

Residence, remittance basis etc (Self Assessment SA109)


Posted Fri, 17 Sep 2021 16:54:11 GMT by A. Peng
Brilliant! The notes are missing one important piece of info: where do I upload or mail the completed 2018 document? Thank you!
Posted Mon, 20 Sep 2021 14:11:03 GMT by HMRC Admin 18

You can send the tax return to HMRC, PAYE and Self Assessment, BX9 1AS.

Thank you.


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