Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sat, 30 Dec 2023 08:30:19 GMT by Rodney Selby
I'm trying to understand which additional HMRC forms I need to submit with my UK self assessment tax return. My wife and I are retired, mainly live in France and submit French tax returns. We are both UK citizens in receipt of UK state pensions. We also have UK property rental income and submit UK self assessment tax returns. We submitted in July this year "Application to claim relief at source from UK Income Tax and repayment of UK Income Tax" forms (Form France Individual DT) . We have not as yet received a response. We also maintain a Permanent home in the UK however our Centre of vital interests are in France. Can you help please?
Posted Tue, 09 Jan 2024 13:30:12 GMT by HMRC Admin 19

As you are claiming exemption on your UK pensions, you need to include the residence section of the tax return and you cannot do this using HMRC software. You will also need to include HS304 along with a French residence certificate.

Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304)

Once the DTA claim has been approved, you will not need to submit the HS304 but will continue to submit the residence section of the return along with the rental page.

Thank you.
Posted Wed, 10 Jan 2024 08:38:24 GMT by Rodney Selby
I have already submitted and received a receipt for my tax return 22/23 with the completed HS304 "Claim by a non-UK resident from relief from UK tax under the terms of a Double Taxation Agreement (DTA) attached as a pdf. I also attached for additional information a copy of my "Application to claim relief at source" (Form France Individual DT) lodged, via registered post, with HMRC on the 12th July 2023 for which I have not received a response. I'm assuming this document signed by the French Tax authority represents my DTA claim and is proof of French Residency? Where is the residence section on my self assessment account and what software is need?
Posted Tue, 16 Jan 2024 11:43:49 GMT by HMRC Admin 21
Hi Rodney,
The residence section of the tax return is not supported by HMRC software and you will need to purchase 3rd party - Self Assessment commercial software suppliers. the whole return must be submitted together.
Thank you.

You must be signed in to post in this forum.