Share this content

Non resident

What info on UK Self Assessment return ?

Didn't find your answer?

Previous uk resident has lived in Spain for about 10 years.  He has full residence status there and submits Spanish tax returns etc.

His uk sources of income are a very small private pension, state pension, and also some modest rental income.

I have received a letter from HMRC advising me that the pension income is exempt from UK tax, under the terms of Double Taxation Agreement.

Therefore, do I only include rental income in the Self Assessment return?  As a British citizen, I assume he will still qualify for personal allowance.

Thanks for any replies …..

Replies (6)

Please login or register to join the discussion.

avatar
By Accountant A
14th Nov 2019 17:21

John Hughes wrote:

  As a British citizen, I assume he will still qualify for personal allowance.

When giving professional advice for reward, never ever assume. I was always told that when you assume, you make an [***] out of U and ME. I think that's right even today.

Thanks (0)
Replying to Accountant A:
avatar
By Tax Dragon
18th Nov 2019 06:36

Edit... I mistead it.

Thanks (0)
avatar
By unearned luck
14th Nov 2019 22:52

The taxpayer's worldwide income goes on his tax return. The question you should ask is where on the return does treaty relieved income go? you should peruse the NR pages and their guidance notes for the answer. They will also answer your question about the PA.

Thanks (0)
Replying to unearned luck:
avatar
By chicken farmer
14th Nov 2019 23:25

No, if he is non resident in UK he is not liable to UK tax on non UK source income

Thanks (0)
Replying to chicken farmer:
avatar
By unearned luck
18th Nov 2019 00:49

What are you saying 'no' to? Are you suggesting that income should be deliberately omitted from a tax return? I didn't suggest that the OP's client would be liable to UK tax on his non-UK income. All I said it should be included in the return. Perhaps you should also study the NR pages and guidance notes.

Thanks (0)
Replying to unearned luck:
avatar
By Tax Dragon
18th Nov 2019 06:32

The taxpayer here isn't UK resident but treated otherwise because of some treaty - s/he/tc is not UK resident, full stop.

NRLS.

Thanks (0)
Share this content