Nick Hooper
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Self-assessment for Non-resident - help with supplemental forms and double taxation
For the tax year 2023-2024, I was tax resident in The Netherlands, and not in the UK. I will file the relevant tax returns in The Netherlands. I need to do a UK self-assessment return for the 23-24 tax year given I had income from UK property during the 23-24 tax year. I have a few clarificatory questions with regards to the main self assessment form, and the supplementary pages I need to file. - Income from UK savings (Page TR 3) - Do I need to detail income from UK here? Given I will pay tax on this income in The Netherlands, my understanding is that I will not pay UK tax on this income pursuant to the UK/Netherlands Double Taxation Treaty. Is this correct? - Employment supplementary form - my only employment was with a Dutch employer. Do I need to detail my earnings from my Dutch employer in the tax return? Given this employment income has been taxed by the Dutch government, my understanding is that I will not pay UK tax on these earnings pursuant to the UK/Netherlands Double Taxation Treaty. - UK Property Income supplementary form - I understand that I need to fill in this form. - Foreign income - in addition to savings in the UK, I have savings in foreign accounts. These savings earn some income. Do I need to detail this income here? Given I will pay tax on this income in The Netherlands, my understanding is that I will not pay UK tax on this income pursuant to the UK/Netherlands Double Taxation Treaty. If I have to detail any of the above income streams in my UK tax return, how do I ensure that I avoid double taxation? Thank you!