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Posted Sun, 12 Mar 2023 12:11:58 GMT by
I am UK citizen, living and working abroad and non-resident for tax purposes for several years. I am filling in Self Assessment now for rental income in the UK (property purchased and let out during tax year). I am not claiming remittance basis and not claiming any foreign tax credit relief. Am I required to fill the 'employment' and 'foreign' / 'foreign income' sections of the SA return?
Posted Thu, 16 Mar 2023 16:02:54 GMT by HMRC Admin 20
Hi benjamin,

You need to fill in the SA109 to confirm residence and the SA105 for the rental income.
You do not need the employment page or foreign page based on the information given.

Thank you.
Posted Tue, 20 Feb 2024 15:44:22 GMT by
Belated thanks for above answer. For clarification: Only the SA105 and SA109 forms need to be returned? Or full paper SA100 form required? And/or online SA 100 completion required (except above mentioned sections)? Many thanks 
Posted Wed, 21 Feb 2024 12:15:50 GMT by HMRC Admin 21
Hi benjamin,
You also need the SA100 as this is the main tax return. the whole return must be submitted together in the same format. As you cannot use HMRC software to file online for the residence/sa109 section, you would need to file by paper of buy 3rd party software -  Self Assessment commercial software suppliers.
Thank you.
Posted Wed, 21 Feb 2024 12:41:13 GMT by
Thanks. However, I am late in submitting this return for 2022/23 tax year. I have phoned the HMRC helpline to request paper SA100 return - but was advised this is now too late and SA100 form cannot be provided, and to complete the online submission. Is this correct? Should I proceed with the online submission and send the SA105 and SA109 by post additionally?
Posted Wed, 21 Feb 2024 14:30:27 GMT by HMRC Admin 8
As stated previously, the whole return must be submitted together in the same format and you will now need 3rd party software to submit the whole return.
Thank you.

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