Dear HMRC Helpdesk,
having started looking into my self assessment, there were some items unclear to me.
I earned a very limited foreign income (savings interest and one off trade/business help), all very much below GBP 2,000. I did not remit any of this income to UK and do not need to remit it. Naturally, as a non-dom I want to then opt for remittance basis taxation.
Therefore, I understand I need too use an external software provider to submit.
The unclear items are:
- in section SA-100, do I include my foreign interest if it was not remitted? Asking because when I filled it in, my tax calculator suggests me to pay tax on it, but my understanding was that since I want to use the remittance basis and I did not remit this interest, I should not be paying UK tax on it (I am taxed at lower rate on the interest in the EU country directly already)
- what actually needs to be filled in the foreign income section if no income was remitted into UK at all?
- since i am not liable to pay RBC, do i need to nominate any income? If i did not remit any income, does that mean that i only fill in in section SA-109 that i am non-Dom, since when and give colour why that is so and the actual amounts are not declared?
I am aware that the remittance basis applies automatically under section 809D of Income Tax Act 2007 but i need to still fill in the self assessment given earner over GBP 100,000.
Thank you ahead for your advice and guidance regarding what actually needs to be filled in.