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Posted Tue, 19 Sep 2023 09:11:36 GMT by alp
Hi I am non resident and using 3rd part software to submit my self assessment The software generates SA302 Calculation. I have a small income from let property, minus my personal allowance my total income is ZERO and Tax due is ZERO. In the SA302 it shows "Tax which would otherwise be chargeable on non-disregarded income £506.40" I don't know where this figure comes from and what it means, I have asked the 3rd party software and they say its HMRC's calculation and its correct but couldn't really tell me what it is, Is it possibly the tax I would have paid if I wasn't using my personal allowance? Thanks
Posted Fri, 29 Sep 2023 09:43:04 GMT by HMRC Admin 20
Hi alp,

Please have a look at the following links regarding disregarded income.
SAIM1170 - Savings and investment income: non-residents
HS300 Non-residents and investment income (2023)

Thank you.

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