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  • Postal address for SA100 paper retruns

    Could you confirm which UK address I should send a paper tax return to? I am overseas but well as the current tax return documents there is extra SA109 and covering letter that was missed from earlier return (as advised by technical officer by phone) - Thanks.
  • RE: SA109 Box 12 How many ties

    Could you also confirm which address I should sent to, I am overseas but am sending as well as the current tax return, SA109 that was missed from earlier return (as advised by technical officer by phone) - Thanks.
  • RE: SA109 Box 12 How many ties

    I have today called the helpline again, the technical officer this time confirmed tick box 16 and fill in country code in 17 (doesn't matter you are not a permanent resident its just where you live) He confirmed I should also fill in 18.
  • RE: NR CGT 1015 rebasing of property value

    Thank you. Its residential property so I think the valuation date is April 2015. Do I need to submit evidence of the value at April 2015 when I report the disposal on the NRCGT return, and if they agree they accept it? Checking the valuation after the disposal, how does that work if you need to report and pay within 60 days, wouldn't they check all the valuations anyway to make sure they agree?
  • RE: SA109 Box 12 How many ties

    Ok The technical officer on the phone did say leave 17 empty, I thought strange so I asked again and he agreed. I am not a permanent resident where I live or a National, I live there on a temporary visa. But I am tax resident here even though I pay no tax, local rules is staying here more than 180 days, So was he correct to tell me fill in 18? Thanks
  • RE: NR CGT 1015 rebasing of property value

    Sorry I typed it quick. Title should read NR CGT 2015 and corrected this I was given a valuation by email on June 2015 which I can supply copies of, it was a range 125-130K
  • RE: SA109 Box 12 How many ties

    Thanks, I just have a couple more SA109 questions, Box9, If you had a home overseas. I live overseas but don't own a property, I rent is that a home overseas? I spoke to HMRC technical officer yesterday who was very helpful, I was told to complete up to Box 19 for my circumstances. I will put X in box16 as I am non resident British citizen. He said I didn't need to fill in Box17 but to put the code in box 18 for where I am living. Did I understand correctly 17 can be left empty?
  • NR CGT 1015 rebasing of property value

    I am a non resident British citizen with a UK let property As a non resident I am able to rebase the property valuation to April 2015, so I only have CGT on gains from that date rather than he acquisition date. What proof of this valuation will HMRC require? I didn't pay for a valuation but it was from a professional agent that handles the property so they know the property and area, I was given a valuation by email on June 201 which I can supply copies of, it was a range 125-130K. Also my next door neighbour with an identical property sold in June 2014 (10 months before the rebase date) at 118K which can further support the valuation. I was thinking it should be reasonable to put the valuation down as 125K - the lower of the valuation range and 7K more than the other property sold for 10 month earlier, or do you feel the 130K valuation is acceptable? From another post I read this, is this still the case? "It’s your responsibility to get an accurate valuation of the property or land. HMRC do not have a preference for how this should be done. You may want to use a professional valuer or get more than one valuation."
  • SA109 Box 12 How many ties

    I am filling out SA109 Residence, remittance basis etc, and following the notes I have filled in box 1 (but not box 3) so do I need to fill in box 12? The notes say if I don't put X in box 1 but put X in box 3 then fill in box 12, but then it says if you have not filled in box 1 or box 3 don't fill in box 12. If I have only put X in box 1 do I need box 12? If I do need to fill box 12... I don't have a family tie, work tie, 90 day tie or country tie, but Accommodation tie I am not sure about, I own a property in the UK but it is rented out, so its not available to me unless the tenants moved out, I have not spent any days there or in the UK. So do I have an accommodation tie just by owning the property? - Thanks.
  • RE: Non resident since 2007 not sent SA109 SA completed online

    I dont need advice on my UK residence status I have understood that from the RDR3: Statutory Residence Test (SRT), its filling in the SA109 I am finding difficult, even after the guidance at Residence, remittance basis etc notes. I am confused by Q17/Q19 asking if I am a national or resident of the country I am in (not UK), I am not a national there, I live there all year with an annual visa extension, so does that mean I am a resident there just because I live there? Q18 I understand and will put the X as I am tax resident in the country I am living although have no income to pay tax on (the local rules are you are tax resident if you are here 180+ days in a year). Q23 onwards for Domicile do I need to fill this in? and Q28 onwards Remittance basis do I need this also?