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Posted Mon, 10 Jul 2023 17:28:52 GMT by oscaryy
Hi, good day to HMRC. I became a UK tax resident in 2021 and I am NOT UK domiciled. I filed tax return using arising basis in 2021-2022. I would like to file tax return using remittance basis in 2022-2023. I have foreign income from saving, dividend and rental in the year 2022-2023. I have foreign capital gain in the year 2022-2023. But, I did not remit any foreign money into the UK in 2022-2023. I have read the Residence and Remittance HMRC manual, SA106 notes, SA108 notes, and self-assessment help sheet HS264. I understand I have to fill up SA100, and SA109. However, 1) I don't know if I need to fill up SA106, and SA108. 2) If I need to file SA106, is it correct to say that I need to enter the amount for foreign income in box 3, and 4; and for gain in box 5, and 6. And enter Zero in box7.1, box7.2, box7.3, box7.4 and box7.5? 3)It is about income from land and property abroad. If I need to file SA106, is it correct to say that I should enter Zero in column B, C, D, and F on page 4 and 5; and box 25, box 27 to box 30? In the last sentence of 3.3, HS264, it is written: entering the amount you brought into the UK. Because I did not remit any money, the amount is Zero. 4) If I did not remit any capital gain, do I need to fill up SA108? 5) For capital gain, if the disposal proceeds was GBP44099 and the gain was GBP10450, do I need to fill up SA108? 6) If I need to fill up SA108, where can I write down the information that I did not remit the capital gain into the UK? Is it Box 54? Thank you very much. Best regards. Oscar
Posted Fri, 14 Jul 2023 16:49:01 GMT by HMRC Admin 10
You will only need to complete the SA106 if you remit any of the foreign income to the UK.
By remitting, this also includes any items purchased using a credit card and paid for with the foreign income.
Posted Fri, 14 Jul 2023 19:43:56 GMT by oscaryy
Hi, many thanks for the reply. How about SA108? If I did not remit any capital gain, do I need to complete the form SA108? Thank you very much. oscaryy
Posted Thu, 20 Jul 2023 14:31:52 GMT by HMRC Admin 25
Hi oscaryy,
If you have no UK capital gains and no remitted overseas capital gains in the tax year, then you would not need to complete SA108.  
Unremitted income and gains are reported on SA109 (residence).
Thank you. 

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