Rory Gibson

You tick box 23 "if you are domiciled outside the UK and it is relevant to your Income Tax or Capital Gains Tax liability for 2021 to 2022" How do you determine if it is relevant? There is nothing on the notes about how to determine this?

I am a non-resident and have no UK employment income, but I complete SA return to account for my UK property rental income. Do I also need to complete SA109? Thanks

Hi, I earn and pay tax in the EU, self-employed. I am non-resident and my only UK income is rental income as non resident landlord. Regarding SA100, do I check 'NO' on questions 1, 2 and 5? Thanks

I have been given conflicting information from my accountant vs HMRC and I am seeking clarification. I am non-resident in UK for 2021-22 but of course I have to complete a self-assessment to account for the UK rental income. My accountant said I can ignore all my foreign income (in Portugal) in the SA tax return and only have to state the rental income. However, I had a conversation with someone on the phone at HMRC earlier in the year who thought that if I am filling in a SA I have to include all foreign income, EVEN as a non-resident. She said I would have to fill in SA1003 with all of my income, and then OFFSET that income on SA101 by listing it as foreign income. Then in SA109 I would be able to claim my personal allowance. is this correct? It doesn't seem logical to me that I would have to log my Portuguese income in SA103 when I am non-resident and it's not taxable in the UK. My accountant goes one further and says I don't even have to log my Portuguese income in SA101 (or anywhere for that matter). Could you please clarify where exactly my UK rental income and my Portuguese income (if at all) should be logged in my SA? Thanks

I have been given conflicting information from my accountant vs HMRC and I am seeking clarification. I am non-resident in UK for 2012-22 but as a non-resident landlord I have UK rental income. Of course I have to complete my self-assessment to account for the UK rental income. My accountant said I can ignore all my foreign income (Portugal) in the SA tax return and only have to state the rental income. However, I had a conversation with someone on the phone at HMRC earlier in the year who thought that if I am filling a SA I have to include my foreign income, EVEN as a non-resident. She said I would have to fill in SA1003 with all of my income (again, even though I am not a UK resident), and then OFFSET that income on SA101 by listing it as foreign income. Then in SA109 I will be able to claim my personal allowance against the rental income. It just doesn't seem logical to me that I would have to log my Portuguese income in SA103 when I am not Uk resident and it is not taxable in the UK. My accountant goes one further and says I don't even have to log my Portuguese income in SA101. Can you please clarify where exactly my UK rental income and my Portuguese income (if at all) should be logged in my SA? Thanks

Thanks for confirming.

We are recently incorporated and will be importing goods from EU to the UK. We are essentially a middle man procuring furniture made to order in the EU, marking it up and selling it on directly to UK clients. We have registered for VAT but are still waiting for our number - which I understand from this forum could take 3 months... In the meantime orders are coming in. I understand we can apply for an EORI number without a VAT number, and so we could still import goods to the UK today. Import VAT will obviously be due on any goods imported, and if we are not yet in possession of a VAT number we cannot claim that back. Well, my accountant tells me our VAT registration will apply from the date of application, not from the date we receive our VAT number. The corollary is that we should be able to claim back any import VAT, and logically we are also obliged to charge VAT on the goods sold to our end client in the UK. So how do I reconcile the fact that we will be retrospectively VAT registered from today (October 7th), but are unable to affix a VAT number to our invoices until much later (e.g. December)? Are we simply unable to trade until we have the VAT number through? Surely many businesses have the same problem of waiting for their VAT number while continuing to do business. Thanks

Hi, We produce furniture and lighting. A client is placing an order with us for some bespoke light fittings for their home. The client informs us that their new build property is subject to 0% VAT on labour and building materials as defined under VAT Notice 708. I note that lighting is included in the list of items considered as building materials which can be zero rated. However, I understand that building materials can only be zero rated when provided by a builder/contractor involved in the construction. Considering that we are not installing the lights but only selling them to the client, I understand we cannot zero rate the VAT and must charge normal 20% VAT. Is this this correct? I just got off the phone with someone at HMRC who agreed that we should charge 20% VAT, but I want to be absolutely sure before going back to the client. Thanks