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Filling in SA109, Residence, remittance basis form, specifically the personal allowances for non-residents and dual residents.
I am a non-resident for the 2020-21 tax year as I lived/worked in the USA, but want to reclaim tax on my UK income from property and interest. There are two possible boxes to tick:
15. "If you are entitled to claim personal allowances as a non-resident because of the terms of a Double Taxation Agreement" -- but with a long list of conditions in the help notes
16: "If you are entitled to claim personal allowances as a non-resident on some other basis, or as a dual resident remittance basis user under the terms of certain Double Taxation Agreements"
Can you confirm that as a resident of the USA for the 2020-21 tax year, I should tick box 16 and fill out form 304 and attach it to my tax return?
I am a UK citizen living and employed in the USA, and I pay US tax on my salary. I haven't been in the UK since 2019 so I would be classed non-resident. I have UK income from renting out a property so have to complete a tax return, but it isn't clear which forms I need to fill out for my employment situation. I have read that I do not need to fill out SA102 Employment and SA106 Foreign income (because I was not a UK resident) and state on form SA109 Residence that I was non-resident for the tax year. Can someone confirm?