VP

Under this link https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34380, it is possible to make a request in written to take an advance assurance, I have already sent a registered letter to HM Revenue and Customs, Business Investment Relief Team S1278, PO Box 202, Bootle, L69 9AL, however, post office replied that such address is not valid and HMRC has removed from this address already, thus, would you mind providing its latest address to me? Thank you!

thank you for your quote. I have read all before i raised my first question. Again in HMRC web related to BIR (https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34345) it stated that trade includes a business of generating income from land. This will include profits arising from the renting or leasing of land or property. The extension of the definition of trade to include generating income from land and research and development activities only applies for business investment relief purposes. It does not change the definition of trade for other tax purposes. (s809VE ITA2007) which is different interpretation with your previous response. Please advise.

maybe I need to elaborate more about my question. I know the income generated under letting a property need to pay tax, I have no problem on this issue. My question is: Not all businesses can be qualified under BIR, simply, if a business is NOT qualified under BIR and a UK resident under remittance basis remitted money from overseas to UK, then such money will be taxed (remittance basis). Otherwise, if a business is qualified under BIR, then such money will not be taxed (remittance basis). So I want to know whether "renting or leasing of land or property" is a business qualified under BIR or not? Thank you!

I know that a remittance basis UK resident can choose to use BIR to take his overseas asset to invest in the UK to exempt to pay tax even he is under remittance basis provided that such investment meets the qualified items under BIR. My question is: i refer to https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm34345 and it states that "a business of generating income from land. This will include profits arising from the renting or leasing of land or property.", then whether the investment mainly invests in UK residential properties under buy-to-let basis is qualified under BIR? Thank you!

Per the 9.27 Further exceptions to making a Self Assessment tax return claim for the remittance basis stated in Guidance note for residence, domicile and the remittance basis: RDR1 (https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability/guidance-note-for-residence-domicile-and-the-remittance-basis-rdr1), does it mean if i am a non-domiciled and live in UK within 7 years and zero income/interest earned in UK and never remit any foreign income into UK, then I dont need to file the SA even I have foreign income? Thanks!

Assumed that I am qualified to claim under remittance basis (non-domicile), I have a question when I am filing the SA109 even I read lot of HMRC articles and links before sending this thread. In the Box 34 of SA109, it requires me to input a figure into "Amount of income you are nominating" since I put "X" in Box 28. But I dont understand what is the true meaning of "Amount of income you are nominating" . Does it mean the unremitted foreign income? Thanks!

I m the first time to register for self assessment as I have foreign investment income need to report to HMRC. In the registration webpage, it need me to choose “register if you’re self employed” or “register if you're not self-employed”, which one should I choose? I just have foreign investment income under my personal investment account and I dont work for any job or never hold any business. Please advise. Thanks!