Skip to main content

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

Posted Sun, 02 Jul 2023 10:58:08 GMT by
Hey HMRC, can you explain to me if I need to file a self-assessment for the past tax year? I am not a UK tax resident, don’t have UK citizenship, don’t live in UK, nor have ever lived in the UK in the past, and I am a tax resident of a state that have an active agreement for avoidance of double taxation with the UK. In the past tax year, I achieved a small capital gain from selling UK REIT shares, which I reported within 60 days to HMRC. I reported the capital gain against personal allowance of GBP 12.300, so no tax was due. During that same tax year, I have also received a Property Income Distributions (PIDs) which had 20% withheld tax (and got tax release from my tax authorities, based on withheld tax in UK) and ordinary dividend from UK close-end investment companies, which were paid gross without any deductions (on which I paid tax in my home country where I am tax resident). Both PID and dividend that I received, where less than GBP 1.000 combined. Do I need to file self-assessment for the past tax year (2022-2023)  .
Posted Fri, 07 Jul 2023 08:49:02 GMT by HMRC Admin 20 Response
Hi TaxNovice,

As you already submitted the capital gains details, you do not need a full return.

Thank you.

You must be signed in to post in this forum.