Thanks a lot for your assistance. Perhaps then a small remark could be added at the relevant notes posted above, that R43 is not needed for eligible non-residents that are registered for Self Assessment and also file S109? Just a suggestion. Again, thanks a lot.
Thanks for the prompt answer. Indeed I have never sent an R43 in the past and never had a problem.
But according to this https://www.gov.uk/tax-uk-income-live-abroad/personal-allowance : "If you’re not a UK resident, you have to claim the Personal Allowance at the end of each tax year in which you have UK income. Send form R43 to HM Revenue and Customs (HMRC)".
So, is this wrong?
Hi, could someone please answer my question? There is a deadline on 31/10 for paper Self Assessments and I wouldn't want to miss that. Thanks again in advance.
I'm an EAA national, non-resident, registered for Self Assessment. I'm (thus) eligible to claim the yearly Personal Allowance.
All relevant paper forms (SA 100, 105, 109) have been sent to me by HMRC. R43 has not been sent to me. I'm reading conflicting guidance as to whether I'm supposed to attach R43 form to my Self Assessment, in order to claim the yearly Personal Allowance as a non-resident. Or if it is automatically applied after I only populate boxes 15-17 of SA109 accordingly. Which is correct, should R43 be attached (every year) to my Self Assessment in order to claim the Personal Allowance or not?
If I should also send the R43, which number should be populated in boxes "Your reference" and/or "Reference" on the top right corner of the first page of R43? I only have my "Tax Reference" number pre-printed on my Self Assessment form.
Thanks a lot in advance.
I'm a non-resident UK landlord and just wanted to add my 2 cents here. It was NEVER possible to register for HMRC online services for non-residents. That's why non-residents are not allowed to file the Self Assessment online but have to use the post instead.
HMRC are very clear about that here https://www.gov.uk/tax-uk-income-live-abroad : "You cannot use HMRC’s online services to tell them about your income if you’re non-resident. Instead, you must do one of the following - fill in a Self Assessment tax return and an SA109 form and send by post".
Thanks a lot for the response. Should I apply for that "manual statement letter" after SA302 has been issued for the relevant tax year? Or should I apply for it when I file my Self Assessment? Bear in mind that I cannot use any HMRC online service, because I have to send the Self Assessment by post as a non-resident landlord ( https://www.gov.uk/tax-uk-income-live-abroad ) . I see the telephone number you kindly provided to me is the HMRC's general contact number, is there anything more specific or a department which deals with that? An email address would greatly be appreciated too. Again, thanks a lot for all the great help!
Thank you for your response. I am aware that SA302 does not bear the Apostille stamp, but I ultimately have to produce some kind of official UK tax document/certificate, which indeed bears it.
To my knowledge documents that do not bear a wet ink signature, such as SA302, cannot be legalised (I'll contact the Legalisation office about that though). My question is if another kind of certificate/document can be issued by HMRC, which: a) officially proves the amount of tax paid in the UK and b) has a wet ink signature, so it can subsequently be legalised.
I'm a non-resident landlord of property I rent out in the UK. Rental income is my only income in the UK.
I pay my UK taxes annually by sending a Self Assessment tax return (SA100) along with forms SA109 (residence, remittance basis etc) and R43 (personal allowance claim).
In order to credit the tax paid in the UK, tax authorities in my country require a "certificate which proves the amount of tax paid" in the UK, which also must be legalised properly (Apostille stamp).
My questions are:
a) I only receive my tax bill annually with the amount of tax that has to be paid. Is there any other type of special certificate I can apply for, which specifically states the amount of tax paid?
b) If not, only HMRC documents that have an actual paper signature can lawfully be legalised (receive the Apostille stamp). My annual tax bill is of course digitally issued and does not have an actual signature, in order to receive the Apostille stamp. If that's the case, what type of legalised HMRC document can I provide to the tax authorities of my country in order prove the tax paid in the UK?
Thanks a lot in advance!