gigikob477

I'm a non-resident for tax purposes for 2023-24 based on SRT. I am a British citizen so I qualify for the personal allowance. I will submit a self-assessment for 2023-24 because I have UK property income. I'm already aware that completing the P85 is not a legal requirement. I'm aware that I can use the SA109 to declare that I'm a non-resident by filling in the tests and I can also declare that I'm eligible for the personal allowance there too. However, my questions are... 1. Is it a legal requirement to complete the SA109 supplementary pages if completing it isn't going to have any effect on the tax due on my self-assessment calculation? 2. Is it a legal requirement to declare that I'm a non-resident for tax purposes? 3. Is it a legal requirement to declare that I'm a British citzen, and therefore qualify for the personal allowance? 4. Is my own knowledge that I'm a non-resident for tax purposes based on SRT and a British citizen sufficient? Thank you.