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  • RE: SA106 and non-UK residents

    Sorry, a key bit missing from the question. It should have been where does it state that Form SA 106 (Foreign) does not need to be filled in by non-UK residents? I know that non-UK source income is not taxable - the question is about filing obligations.
  • SA106 and non-UK residents

    Where does it say in returns, notes, guidance, legislation or similar that SA does not need to be filled in by non-UK residents? I have seen many HMRC and other statements that this is the case but cannot find the source.