v patel
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double taxation UK and Australia
Dear HMRC, please can you help me with the following: I am a UK national but non-UK resident for tax year 23-24. I live in Australia and am resident there for tax purposes. I own a UK property for which I receive rental income and also receive UK bank interest - I have not paid any tax on these sums yet in the 23-24 tax year. I am filing a UK tax return with SA100 and SA105 (property) pages to list this bank interest and property income. I am also filling in the SA109 residence pages as I am non-UK resident. As I will be paying tax on my UK property income/bank interest in Australia, I do not which to be double taxed. I am wondering how to apply for this double taxation relief and if I need to do so in England/Australia or both? Under the double taxation agreement between UK and Australia, the form states “No relief for individuals who are ‘temporary resident visa holders’ in Australia.” I have a "temporary skills visa" to work in Australia. Does this mean I cannot apply for any relief on my UK tax return (boxes 20-22 on SA109)? Does this mean I need to pay the full tax on my UK property income in the UK and then claim it back on my Australian tax return? Should I therefore leave boxes 20-22 on SA109 blank and not fill in a HS304? Or to avoid double taxation do I need to fill in boxes 20-22 on SA109 so the UK does not tax me on this income? Thank you -
non-UK resident living in Australia
Dear HMRC, please can you clarify the following: This is the first year I will be non-UK resident for tax purposes as I have been living in Australia for the whole tax year (23-24). However I am still a UK national. I am resident in Australia for tax purposes. I have a UK property for which I receive rental income and also UK bank accounts which I receive interest from. No tax has been paid on these incomes as of yet but I am filing a self assessment tax return and will pay tax on these incomes. I am unclear whether I need to fill in boxes 20-22 on the SA109 residence pages or a HS304. Instead of claiming relief can I pay the tax in the UK on my UK tax return and then declare on my Australian tax return that the tax has already been paid so I don't pay twice? Or do I still need to claim relief on my UK tax return anyway? Will I get double taxed if I have not filled in these pages? Thank you.