SA106 and non-UK residents

Where does it say in returns, notes, guidance, legislation or similar that SA does not need to be filled in by non-UK residents? I have seen many HMRC and other statements that this is the case but cannot find the source.

Hi,

You can see guidance here:

Tax on foreign income

Thank you.

Sorry, a key bit missing from the question. It should have been where does it state that Form SA 106 (Foreign) does not need to be filled in by non-UK residents? I know that non-UK source income is not taxable - the question is about filing obligations.

Hi,

Non resident individuals can be expected to complete a Self Assessment tax return, if they meet the necessary criteria. They will be taxable on UK sources of income / gains, but not foreign sources.  

For non residents of the UK, their income / gains outside of the UK are not taxable in the UK, so a SA106, would not be required.

Thank you,

I'm a UK citizen who was non-resident for the full 2022/23 tax year. Do I need to include 'SA106 Foreign' as part of my Self assessment return? My foreign income was only from employment wages.

Hi Kevin Blissett
If you are not resident in the UK for the full 22/23 tax year and you had no UK property or investment income, then a tax return is unlikely to be required.
Please go through the self assessment criteria tool at :
Check if you need to send a Self Assessment tax return
If you do not need to complete a self assesment tax return for 22/23, please contact the self assessment webchat facility at:Self Assessment: general enquiries, where they can update your records accordingly.