Do I file SA109 as non-resident with UK employer?

Lived in UAE for the entire 2023-2024 tax year and now seeking income tax refund from UK PAYE

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For the entire 2023/2024 tax year I was remote working in the United Arab Emirates for my UK employer and this was through PAYE so I had a tax code and tax was taken at source. Even though my employer is UK-based, as I was non-resident, HMRC considers this as non-UK sourced income so I filed a P85 form to claim back my income tax however I got letter from HMRC which said that I need to use Self-assessment in order to get a tax refund (presumably because I had filed Self-assessment on previous years because of my income threshold).

My employment income is the only income I earned in the 2023/2024 tax year so it looks like the relevant forms are:

- Residence, remittance basis etc - SA109

- Employment - SA102

From here, I have a few questions:

1) There is a section in SA109 where I can declare that I was a non-resident. However in the SA102, given that my employment was technically non-UK sourced, do I still include my employment income details from my P60? I'm 90% sure that the answer would be 'yes' but wanted to confirm.

2) In the Residence in other countries section of the SA109, there are three boxes asking to put in £ amounts related to claiming relief according to the double taxation agreements.

  • Box 20: Amount of Double Taxation Agreement income for which partial relief is being claimed.
  • Box 21: Relief under Double Taxation Agreements between the UK and other countries
  • Box 22: Relief claimed because of other provisions of the relevant Double Taxation Agreements

Even after looking at the relevant helpsheets I'm still not clear what the distinctions are between the boxes however with regards to claiming a tax refund on employment income due to non-residency, I would think that my answer should be £0 for all three boxes as my tax refund has nothing to do with a Double Taxation treaty - it's to do with the fact that I'm non-resident and my employment income is regarded as non-UK sourced. Should I leave these boxes empty then?

3) Related to my previous question - I noticed on the HS340 guidance page ( it states that the double-taxation agreement will inform whether you can get relief on

  • interest from bank and building societies
  • royalties
  • most work pensions
  • annuities
  • UK dividends

but it doesn't mention employment income - this seems to confirm that I should leave the boxes empty for Q2. Should I also not fill in the HS304 claim form (

In the HS304 claim form it asks to fill in table and states "I am deducting any earnings and tax stated below in arriving at the amounts entered in boxes 1 and 2 of the Employment page" - what does that mean and is it relevant to me - if I should be filling in this form at all?

I wish the P85 form I originally submitted would have been accepted as it was much shorter and straightforward :'(.

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