Hi
The tax treaty between the UK and Austria, allows HMRC to have the first opportunity to tax your UK rental property income. The gross profit and expenses are declared in a self assessment tax return on the supplementary page SA105. As you are not resident in the UK, you have to declare that you are not resident, on the supplementary page SA109 and being a UK citizen, you can claim personal allowances (no matter where in the world you live) by completing boxes 16 and 17. As Austria will have the rights to tax your world wide income, you will be required to declare your UK residential property income and expenses, as well as any UK tax payable. You will be able to claim a tax credit for any UK tax paid, to avoid double taxation. The HMRC online tax return does not support claims for non residence. You will have to submit a paper tax return, by printing of the tax return and relevant supplementary pages at
Self Assessment tax return forms. Or if you are able to verify your identity and obtain a government gateway user ID and password, you can buy a commercial tax return that includes the residency section from the list of providers at
Self Assessment commercial software suppliers. You complete their return and submit it using the gateway user ID an password. If you cannot verify your indentity to get this ID and password, you only option is the paper tax return.
