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Elliot, I asked a similar question a while ago on one of these forums. They confirmed you could continue to use self assessment as normal because of the armed forces crown servant status when posted overseas.

I am a serving member of the RAF and I am posted overseas for 2 years to RAF Akrotiri Sovereign Base Area Cyprus. I complete an annual self assessment and have changed my address on my HMRC profile reflecting my service accommodation address at Akrotiri. On completion it stated that a P85 or SA109 should be completed when leaving the UK. I already understand that as I am an armed forces ‘crown servant’ serving overseas that I still pay UK taxes as I would in the UK, can you therefore confirm therefore there is no requirement to complete the P85 or SA109?

Hi George, Just wondering if you got any clarity on this post when you contacted VAT? I’m in a similar boat as I plan to use the PES whilst posted overseas and ship the car back to UK with a ToR. Could you also please tell me if the car is classed as an import or export on the V5C registration documents. I’m wondering whether this would affect the resale value?

Hi, I would like to know how CGT should be calculated for a potential house sale that I have part owned with my grandparents who have recently passed away. The home in question was originally bought from the social rental market in 2008, (total value approx £30k at the time) and my grandparents, who ultimately wanted the home to pass to me on their death, put the home in equal 3 way ownership between me, my grandad and grandma. In 2017, my grandad passed away and left his third of the house to me in his will (total house value at the time approx £120k), and my grandma continued to live there. In 2021, my grandma gifted her remaining third of ownership to me (total house value at the time approx £150k). She then continued to live there rent free until she recently passed away. I now need to decide what to do with the house, to rent or sell (approx value now £160k) How would CGT be calculated in this scenario?

Hey, yes if you are a serving member of the armed forces posted to SBA you do not need to register as a non-resident landlord and continue to use self-assessment as if you were in the UK. There are different rules for accompanying dependents, though, depending on their exact circumstances.

Thanks for your reply. The link you sent also states that ‘any other income’ is taxed as per people that live abroad. My wife and I who will be living with me in SBA Cyprus have UK rental income from property which we include in the self assessment- can I continue to include that income and pay the relevant tax using the online self assessment?

I am currently registered for self assessment and have been for a number of years. I am a member of the armed forces and will be posted to RAF Akrotiri for 2 years later in the year. I will continue to need to complete self assessments whilst there but understand persons overseas do not qualify for the free online self assessment. As SBA Cyprus is treated as being part of the UK for tax purposes, however, can you confirm I can continue to submit my self assessments online when I have a BFPO address.

Thanks for the prompt reply. The links don’t answer the question, however, as I will be living at SBA Cyprus for over 6 months so using that metric my ‘usual place of abode’ will be SBA Cyprus. However, it is classed as being a British overseas territory and part of the UK for tax purposes. Is the department that deals with non-resident landlords able to comment on this or do I need to call the helpline?

Is your wife named of the property deed? If she is and you are tenants in common, then you can ask a solicitor to produce a declaration of trust stating how much in percentage terms you would like to belong to your wife I.e. 90/10 split. Register this proportionment to HMRC using a Form 17 henceforth allowing you to declare 90% of the rental income in your wife’s name via self assessment, and 10% in your name, using this example.

My wife and I receive rental income from property for which we complete a self-assessment tax return each year. I am in the armed forces and will be accompanied by my wife during a 2 year posting to RAF Akrotiri later in the year, where we will have a BFPO address, which is within the Sovereign Base Area of Cyprus. I recently learnt that personnel posted overseas should register as non-resident landlords and complete a NRL1 application. However, as SBA Cyprus is classed as being part of the UK for tax purposes, can you confirm the NRL1 process does not apply for personnel and dependants posted there.