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Posted Thu, 13 Jul 2023 09:22:24 GMT by Christopher Brealey
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.
Posted Tue, 18 Jul 2023 13:45:54 GMT by HMRC Admin 19

You can see guidance here:

Tax on foreign income

Thank you.
Posted Sat, 22 Jul 2023 04:01:02 GMT by Christopher Brealey
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.
Posted Mon, 31 Jul 2023 11:58:54 GMT by HMRC Admin 19

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,
Posted Fri, 11 Aug 2023 16:22:18 GMT by Kevin Blissett
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.
Posted Wed, 16 Aug 2023 11:19:51 GMT by HMRC Admin 10
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.

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