Non-UK resident - SA109

I was a tax resident in the Uk from 2011 till march 2018 and purchased a property (which used to be my residence) during this period. In march 2018 I left the UK and started to reside in an European country. I have also been renting out my property since march 2018. I have always (mistakenly) submitted the tax return reporting my rental income through HRMC website where i have always indicated my european address (I do not generate any other type of income in the UK) Only now I realise I should have submitted the SA109 and used a commercial software to report the rental income. How do i rectify this? Am I sanctionable ? What should I do this for tax year 22/23? Thanks

Hi,

As the SA109 also determines if UK personal allowances are due, you will need to check to see if you are due these. If so, submitting the SA109 for earlier years will not change the return.

If you are not due them, then, yes, you will need to submit a form for each year. Going forward, you will need to include the SA109 and you cannot file online using HMRC software, you will need to buy third party or submit a paper return. The whole return must be submitted together.

Thank you.