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  • Student abroad - is student stipend whilst sudying taxable

    My daughter went to the US to study during 21/22. She was tax resident in the early part of 21/22 so has made a self-assessment on line declaring her uk employment income and property income from letting her flat. The split year rules do not apply. My questions are in relation to her 22/23 return. In 22/23 she will be non-resident. She receives a student stipend from her university in the US and continues to receive rent on the flat. 1) How does she notify HMRC that she is now non resident. 2) Does she need to submit SA 109 along with Sa100 and SA105 next year - presumably by the 31 Oct 23 deadline. 3) We assume her student stipend in the US is not taxable and therefore need not be declared on the SA109 as it is not "work" - is this correct. Many thanks.
  • Withholding deduction for NRL not being made for student living abroad

    My daughter went abroad to study during 21/22. Rent on the flat she rented out was initially subject to deduction as an NRL. However, the deduction was stopped with HMRC agreement, presumably because she was still tax resident in 21/22 due to earnings in the first part of that year. She has been a student abroad all of 22/23 but her rent is still not subject to NRL deduction. Should she be asking her agent to re-instate the deduction at least for the remainder of 22/23. Thank you.