Philip Riley

I have been an overseas landlord since 2011 and rent out a small cottage in Scotland. For the last few years I have been required to use commercial software for my online tax returns. I tried a different software provider this year, although that may not be relevant if the forms have changed anyway. I do not recall requesting one but I received a paper tax return this year. Sadly it arrived about a week before the October 31 deadline, so I could not have returned it to UK in time. I received SA100, SA105 and SA109. When filling in the online form SA109, page RR 2 I did not know if I needed to fill in box 22. Indeed I did not know how to do this as there seemed to be no way to access the HS304 claim form using the commercial software. I emailed the software company about this but I had no reply. The paper tax return did not include the HS304 claim form, so does that mean I can leave box 22 blank? I live full time in Croatia and do not pay tax as the cottage rental is my only income and is well below the personal allowance.