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Posted Thu, 07 Mar 2024 00:45:03 GMT by L-I Am
I am currently registered for self assessment and have been for a number of years. I am a member of the armed forces and will be posted to RAF Akrotiri for 2 years later in the year. I will continue to need to complete self assessments whilst there but understand persons overseas do not qualify for the free online self assessment. As SBA Cyprus is treated as being part of the UK for tax purposes, however, can you confirm I can continue to submit my self assessments online when I have a BFPO address.
Posted Thu, 07 Mar 2024 14:30:13 GMT by HMRC Admin 25 Response
Hi L-I Am,
If you work abroad as a crown servant (HM Armed Forces, civil servants or diplomats) you pay Income Tax in the UK on income from your job for the Crown as if you live in the UK.
The rules apply regardless of your UK residency status for tax, no matter how long you’re abroad, where you work or how settled you are.
This means that you would continue to complete your tax return as normal, using the standard HMRC online version.
Have a look here for some more information:
Tax for crown servants, EU employees and volunteer workers abroad
Thank you. 
 
Posted Fri, 08 Mar 2024 00:28:41 GMT by L-I Am
Thanks for your reply. The link you sent also states that ‘any other income’ is taxed as per people that live abroad. My wife and I who will be living with me in SBA Cyprus have UK rental income from property which we include in the self assessment- can I continue to include that income and pay the relevant tax using the online self assessment?
Posted Mon, 11 Mar 2024 14:47:56 GMT by HMRC Admin 8 Response
Hi,
Yes, the tax treaty with Cyprus, gives HMRC the right to tax income from property arising in the UK.  
This means that a tax return is required to declare this income.  As you are armed forces personnel, you are treated as being UK resident, so complete the tax return as normal.  
If you wife is not HM Armed Forces, civil servants or diplomat, then she is considered as not UK resident and would need to complete a tax return declaring this along with the income from property.  
If you wife takes up employment, even if it is located on the base, this employment income will be taxable in Cyprus and not the UK.
Thank you.

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