Skip to main content

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

Posted Fri, 25 Aug 2023 11:55:18 GMT by UKnonDom123
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.
Posted Thu, 31 Aug 2023 07:40:01 GMT by HMRC Admin 20
Hi UKnonDom123,

If claiming the remittance basis you only declare foreign income that you remit, if there is none, you do not need to have the foreign page.
The SA109 residence section must be completed if you are claiming this basis and cannot be used with HMRC software online.
The whole return must be sent together so if wanting to submit online you need to use 3rd party software. As your UK income is over £100,000
this is also a requirement to complete the return for the 2022/23 tax year.

Thank you.

You must be signed in to post in this forum.