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Posted Tue, 02 Jan 2024 15:06:34 GMT by Emma Bellu
Hi, I'm a British citizen lived and worked in UK all my life until 2021. Spent two years living full time residence in UAE (across 3 tax years) while continuing my UK role working remotely. My understanding is that due to double taxation I should be able to get the tax on my earnings back. While we were away we rented out our house so there is also additional tax liability for this shared with my husband. So, my questions are: Am I correct that due to double taxation agreements with the UAE I can reclaim the tax paid through PAYE on my earnings whilst living abroad? If so, is my income from renting out our house treated the same (after the usual deductions etc). Does this get recognised as part of SA109 or should I complete the tax forms of what I've paid and owe for the property rental then claim back with R43? Many thanks
Posted Wed, 10 Jan 2024 11:27:28 GMT by HMRC Admin 19

Rental income is not covered by the double taxation agreement and this remains taxable in the UK.

You are now considered a non resident landlord and will therefore need to complete a tax return to declare the rental income. You will also claim the refund on the PAYE income from this. You need to complete the SA109 as non resident and also complete HS304 and include a residence certificate from UAE. You can see guidance here:

Tax on your UK income if you live abroad

Thank you.

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