Skip to main content

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

Posted Tue, 17 Sep 2024 13:41:40 GMT by SmallfishBa
Hi HRMC. I am a UK resident with non-dom status. My only income is less than £2000 foreign savings interest. I read Guidance note RDR1. I meet the condition of either 9.12 Exemption for small amounts of foreign income or auto-remittance basis 9.15. 9.13 says "do not need to complete the Self Assessment tax return in respect of your foreign income for that tax year". Would I still need to fill in self assessment SA109 to declare my domicile status? In other words, do I need to file a self assessment at all? Thank you
Posted Tue, 24 Sep 2024 14:40:56 GMT by HMRC Admin 10 Response
Hi
Split year treatment does not require a claim. If you are eligible, it applies automatically and cannot be disapplied. 
Posted Tue, 24 Sep 2024 18:40:02 GMT by SmallfishBa
Hi HMRC. My question does not seem to be related to split year treatment. I wonder if you could look at it again? Many thanks.
Posted Thu, 03 Oct 2024 06:54:35 GMT by HMRC Admin 25
Hi SmallfishBa,
Yes, you need to complete the SA109 to show that you are non domiciled and then claiming the remittance basis and this needs to be sent with a full tax return.
Thank you. 

You must be signed in to post in this forum.