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Posted Thu, 07 Sep 2023 09:24:43 GMT by A Wu
May I confirm if the following forms are correct? SA 100 - for UK income (I only have savings interest in UK bank accounts) SA 109 - for application of remittance basis SA 106 - for foreign income, if not remitted, confirm "unremittable" in the form. For foreign property rental income and salary income during my employment outside the UK and before I arrive at the UK, should these items be included in SA106? Also, for dividend income on UK stocks not remitted to the UK, should this item be included in SA100 and taxable? Many thanks
Posted Fri, 15 Sep 2023 11:25:06 GMT by HMRC Admin 19

As long as your overseas interest was not taxed, and is below £2000, then you can declare it in pounds sterling in box 3 of SA100.  

If tax was deducted and you want to claim a foreign tax credit, it will need to be declared in SA106.

Tax Return (2023)

Thank you.
Posted Sat, 16 Sep 2023 15:47:18 GMT by A Wu
Thanks. If it the overseas saving interest is not taxed, above £2000 and not remitted, where should I put on SA100? For overseas property rental income not tax, above £2000 and not remitted, where should I put on SA100? As I'll apply split year treatment and remittance basis, for non UK salary income before my arrival and not remitted, should I still include the amount as nominated income for remittance basis? Many thanks
Posted Tue, 26 Sep 2023 17:51:23 GMT by HMRC Admin 10
If claiming the remittance basis you dont declare the income you dont remit to the UK.

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