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  • Tax return - joint ownership

    Rental property is owned equally between myself and my wife. When completing the tax return, do we both need to fill in SA104F: Partnership (Full) form? If so does that mean one of us need to submit SA800 & SA801? or can we both just submit our self assessment tax return based on our 50% ownership using forms SA100, SA105 without filling in the partnership forms? We have not setup a company for this rental company. Thanks.
  • non resident landlord tax

    I am a non resident landlord and moved out the UK in September 2022 to the USA. During the 2022-2023 tax year I was employed full time and left my job in September 2022 before I left the UK. I have a few questions around my self assessment tax return for my rental income I have received. To note, I am a British citizen and hold a British passport. 1. When using commercial software to fill in my return, Should I fill out SA100, SA105 & SA109 for the rental income? 2. Should I also fill out form Employment SA102 to capture my employment salary and tax I already paid from my employment in the UK? 3. I calculated I paid too much tax and NI from my employment during the tax year, will this be taken into consideration when my total tax amount is calculated? I wouldn't need to apply for a refund separately? 4. For my next tax year 2023-2024 I will remain a non resident landlord, will I be eligible for the 12,570 GBP personal allowance, considering I am a British citizen? Would I need to apply for this personal allowance in advance and separately to my tax return? If so, how do I apply for this? 5. USA tax takes into consideration foreign property income, does the joint treaty exempt me from paying tax on my UK rental income in the USA if I am filing in the UK?