Skip to main content

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

Posted Fri, 05 Jan 2024 15:13:24 GMT by tigerwiles
I am UK citizen and a a non-resident of a country with a Double Taxation Agreement with the UK. I want to claim partial relief of UK tax on part of my UK income for 2022-2023; I will be filing online using software. I am filling in the claim form HS304 to submit with my return; section 3(b) contains the declaration "I am excluding this income from my UK tax return other than box 20 on the Residence, remittance basis etc pages." I put the partial relief that I am claiming in box 22. However if I do this, the tax calculation produced by the software looks wrong: I obtain relief for tax that I am not paying. I get the same result if I calculate my tax manually using the notes for SA110. Is the HS304 form wrong? Should I actually include the income on which I am claiming partial relief in my tax return? Have I misunderstood something?
Posted Wed, 10 Jan 2024 16:36:19 GMT by HMRC Admin 10
As only claiming partial relief, only declare the amount of income that you kept in the UK under the section that it is applicable to - pension/employment etc. Keep the tax amount the same and this will then work out the refund for you. when enclosing the HS304 you also need to include a residence certificate from the country where you now live to confirm you are tax resident there.

You must be signed in to post in this forum.