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I am a Swiss citizen resident in Malta. I have UK income to declare in a UK tax return for 21/22.
Am I eligible for the personal allowance?
In Form SA109 Residence, remittance basis etc, box 7 asks: "If you meet the third automatic overseas test, put ‘X’ in the box.
Do I also have to put X in the box if I already meet the first automatic overseas test and therefore in the Statutory Residence test waterfall don't get to the third automatic overseas test?
The Notes to SA109 unfortunately don't answer this question.
Background is that I already meet the first (and then if relevant also the third) automatic overseas test.
Many thanks for your help/insight!
I am a foreign national and was tax resident in the UK (deemed domiciled after many years). In the very early years of my UK tax residency I was taxed on the remittance basis and earned foreign interest income. I then went on to live abroad and be tax resident abroad for a few years and then recently returned to the UK for the tax year ending April 2021. In such tax year I remitted some capital into the UK from mixed funds originating from my years of remittance basis long ago, as I had not properly separated my funds any more during my recent years abroad.
Will I still need to declare these funds on the foreign pages in box 7.2 or does the concept of unremitted funds /mixed funds no longer apply or gets "reset" after several years of absence from the UK?