Below GBP 2,000 and non-remitted foreign income

Dear HMRC Helpdesk, having started looking into my self assessment, there were some items unclear to me. I earned a very limited foreign income (savings interest and one off trade/business help), all very much below GBP 2,000. I did not remit any of this income to UK and do not need to remit it. Naturally, as a non-dom I want to then opt for remittance basis taxation. Therefore, I understand I need too use an external software provider to submit. The unclear items are: - in section SA-100, do I include my foreign interest if it was not remitted? Asking because when I filled it in, my tax calculator suggests me to pay tax on it, but my understanding was that since I want to use the remittance basis and I did not remit this interest, I should not be paying UK tax on it (I am taxed at lower rate on the interest in the EU country directly already) - what actually needs to be filled in the foreign income section if no income was remitted into UK at all? - since i am not liable to pay RBC, do i need to nominate any income? If i did not remit any income, does that mean that i only fill in in section SA-109 that i am non-Dom, since when and give colour why that is so and the actual amounts are not declared? I am aware that the remittance basis applies automatically under section 809D of Income Tax Act 2007 but i need to still fill in the self assessment given earner over GBP 100,000. Thank you ahead for your advice and guidance regarding what actually needs to be filled in.

Cookies on Community Forums