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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
Hi
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.

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