SunnyD

Hi, I am a non-resident of UK and have interest income from bank deposits which should be subject to income tax in UK. I am filing in the form SA109 and just want to claim the Personal Allowance as I am a national of Portugal. I am not claiming any relief on the interest income under Double Tax Agreement. I have put a cross in box 16 and fill in PRT in box 17 already. As I am not claiming any tax relief, do I need to fill in Box 18 and 19? If so, am I right to just fill in HKG as I was working and taxed in Hong Kong during the relevant years? Thanks a lot.

Hi, I am not living in the UK and unlikely to be a tax resident of UK. However, I have received interest income from UK banks and the interest income exceeded GBP10,000 in 2023/24. I believe that I need to file a tax return. I have read the materials from HMRC's website and what I understood is that I need to request a paper return from HMRC (SA100 and SA109), by calling the HMRC's hotline, As I do not have an international calling card, would you please let me know if there are other options? (email? online registration via Government gateway for a tax account? Other alternatives?) Thanks a lot for your help.

Hi, I hope you are doing well. I have deposits in UK banks and am receiving interest income which as far as I know is subject to Income Tax in the UK. I also note that in order to claim the Personal Alliwance of £12,570, the claimant needs to be a national of a member state of EEA as a condition. Turning to my case, I am holding a Portuguese passport but I am now working in Hong Kong where I stay over 300 days in a year. I visit the Uk in the rest of the time. As such, my tax residency is in Hong Kong. In this connection, I would like to seek your advice as to whether I am entitled to the Personal Allowance of £12,570 in the circumstances, please? Thanks a lot.

Hi, I note that there is a Double Tax Arrangement in place between UK and Hong Kong. As I understand from the DTA, a person resident in Hong Kong places a deposit in a bank in UK and earns interest therefrom. He may be taxed in Hong Kong for the interest income from UK by invoking the DTA Article 11 and it follows that he will not be liable to income tax in UK. I should be grateful if you would confirm whether my understanding is correct. Thank you.