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Posted Tue, 14 Jun 2022 01:53:06 GMT by alp
I left the UK permanently in 2007 (only spent around 10 days total in UK after this date), I am British citizen born in the UK if that makes a difference. I own a property in the UK which I used to live in until 2007 but was then let through an agent, I am approved for the non residents landlord scheme so my agent does not deduct tax. I have completed a tax return every year online. A few years ago on this forum I asked was it ok to keep using a UK correspondence address on my tax return (my parents), I was told it was ok and the address did not matter (I can't seem to find this old forum post to copy it). When I do my tax return online I always added a comment in 'other information' that I was Living in Thailand since 2007 and stating I am a non resident landlord and providing my registration number NAXXXXX Now I have been considering selling my property and looking into CGT, as a non resident I only have to pay CGT on the gain from 5 April 2015 (rebasing). But while looking into this I have read I may have had to submit form SA109 with my tax return which I have not done, my return has always been online with a UK address. Now I am worried this now may affect being able to to rebase the property valuation for CGT? Is there a way to correct this to make sure I am non resident for CGT, or is the fact I am registered as a non resident landlord enough? Thanks
Posted Tue, 14 Jun 2022 10:41:55 GMT by HMRC Admin 17

Hi,
 
If you are non resident you should alsways complete SA109, the fact we hold a UK address for correspndance
has no affect on your income tax liability. 

Please see the guidance for non residents selling a UK property / capital gains :

Tell HMRC about Capital Gains Tax on UK property or land if you’re non-resident   .

Thank you.
Posted Tue, 14 Jun 2022 11:57:19 GMT by alp
Thank you, I have spoken to a HMRC technical officer today and know what I need to do to get this corrected. I've read all the notes etc about SA109 but its quite complicated. The officer said I might only need fill out up to Q19. I was born in the UK with a British passport so will put an X in Q16 (not Q15) I am confused by Q17/Q19 asking if I am a national or resident of that country, I am not a national, I live there all year with an annual visa extension, so does that mean I am a resident? Q18 I will put the X as I am tax resident in the country I am living although have no income to pay tax on (the local rules are you are tax resident if you are here 180+ days in a year). Q23 onwards for Domicile do I need to fill this in? and Q28 onwards Remittance basis do I need this also? I have read all the notes and guidance but still not quite sure, can you help?
Posted Tue, 14 Jun 2022 12:31:21 GMT by HMRC Admin 10
Hi
HMRC cannot advise on your residence status.
For details on how to fill in the SA109,  please refer to guidance at:
Residence, remittance basis etc notes
Thankyou.
Regards.
Posted Tue, 14 Jun 2022 13:07:16 GMT by alp
I dont need advice on my UK residence status I have understood that from the RDR3: Statutory Residence Test (SRT), its filling in the SA109 I am finding difficult, even after the guidance at Residence, remittance basis etc notes. I am confused by Q17/Q19 asking if I am a national or resident of the country I am in (not UK), I am not a national there, I live there all year with an annual visa extension, so does that mean I am a resident there just because I live there? Q18 I understand and will put the X as I am tax resident in the country I am living although have no income to pay tax on (the local rules are you are tax resident if you are here 180+ days in a year). Q23 onwards for Domicile do I need to fill this in? and Q28 onwards Remittance basis do I need this also?
Posted Tue, 14 Jun 2022 13:29:18 GMT by HMRC Admin 17

Hi,
 
HMRC cannot advise you on your residence status in UK or other countries.

That is for you to determine.

The same applies to the domicile section of your retun.

Please refer to the link in the previous reply on how to complete the SA109 form    .

Thank you.

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