US treaty resident and how to declare in SA100

I am Dual US UK citizen living in Florida for last 45 years ( & still do) Last year I had a long holiday in UK triggering ‘residence’ according to SRT. Looking at the treaty I am clearly and obviously ‘US treaty resident’ According to HMRC intm154020 An individual who is ‘treaty resident’ in the other country is entitled to make claims to relief from United Kingdom tax as provided for under the agreement on the basis that they are a `resident of’ the other State. As a result: Only UK source income can be taxed and then only to the extent that such income can be taxed in the hands of a sole resident of the other State. The problem is I cannot find an example of, or information on, HOW to claim relief in SA100! Is this as simple as just not declaring any of my US income in my SA100? Perhaps stating in SA109 box 40 ‘Any other information; As a US & UK dual citizen residing in Florida for last 45 years, I declare that I am US tax treaty resident and have thus omitted any US income from this return. Or so I need to list my US income then (somehow) ask for it to not be taxed? Or do I list my US income and then (somehow) ask for the tax due to be zeroed out? If not the first simple case are there any examples or information at HMRC on how to do this?

Hi ,

As not UK resident, you dont declare any foreign income - only UK income  . Thank you .