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Posted Sun, 16 Jan 2022 17:33:09 GMT by ialarmedalien
Filling in SA109, Residence, remittance basis form, specifically the personal allowances for non-residents and dual residents. I am a non-resident for the 2020-21 tax year as I lived/worked in the USA, but want to reclaim tax on my UK income from property and interest. There are two possible boxes to tick: 15. "If you are entitled to claim personal allowances as a non-resident because of the terms of a Double Taxation Agreement" -- but with a long list of conditions in the help notes 16: "If you are entitled to claim personal allowances as a non-resident on some other basis, or as a dual resident remittance basis user under the terms of certain Double Taxation Agreements" Can you confirm that as a resident of the USA for the 2020-21 tax year, I should tick box 16 and fill out form 304 and attach it to my tax return? Thank you.
Posted Mon, 17 Jan 2022 11:44:16 GMT by HMRC Admin 17

You would complete box 16 if you are a UK or EEA national and therefore entitled to your personal allowance.

If you are not and you are entitled to the personal allowance based on the double taxation agreement with the U.S then you would complete box 15.

You would then need to review the HS304. 

Thank you.
Posted Thu, 04 Aug 2022 13:08:12 GMT by Colin Pepper
I have a similar circumstance for 2021/2022 - have ticked box 16 and completed relevant sections and tax paid on private pension is showing as credited on the self assessment form, but profit on uk rental showing as still fully taxed even though below the personal allowance amount. If the personal pension income is exempt from uk tax as a non resident why is the personal allowance not offset against the rental income?
Posted Fri, 05 Aug 2022 12:08:55 GMT by HMRC Admin 25
Hi Colin Pepper, 

If the Personal Pension has been exempted from UK tax, you do not include it as income on the Self-Assessment tax return.

This will result in the Personal Allowance being given against the rental Income.

Thank you. 


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