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Posted Tue, 03 Jan 2023 14:15:03 GMT by Cristina Gueraud
Hello, I have few questions regarding my self assessment SA109. I hope you can help. I have lived/worked 20 years in the UK and have British citizenship, I moved to France on 30/06/2021 (spent 85 days for this tax year) I worked part-time until 27/05/2021 (24 days) I have sent my P85 and NRL1 form when I left the UK. I haven't worked since leaving the UK so I don't meet the third automatic overseas test. I started renting a house in France on the 1st of septembre 2021. Box 1: Resident status: I have put yes for "were you resident for the tax year" but I'm not sure if I meet the Second automatic test. UK resident for 3 tax years before 2021-2022 lived continuously at the same address for 9 years and 30 days fall in the tax year I have only 1 tie to the UK ( my husband is still works full time in the UK and has the resident status for tax purpose) Box 9: if box1 it's yes i should put No correct? as well do I have to fill the SA102 as I was employed April and May? Thank you for taking the time.
Posted Mon, 09 Jan 2023 13:04:10 GMT by HMRC Admin 19

We cannot advise whether split year treatment applies for 2020 to 2021. If it does, you would only declare your income for the period that you were resident in the UK on supplementary page SA102.  

You advise that you are a non resident landlord, this means that you need to declare your income from UK residential property on SA105, along with declaring non residence on SA109 and claiming personal allowances as a UK citizen.

Thank you.

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