I have been asked to complete a tax return for a non-resident UK national in receipt of UK Rental Income (his only UK income). The net income is below the PA. All other income is from abroad and taxed as appropraite over there
When I have done this for other clients in earlier years you could tick a box on the non-resident pages in the tax return to claim the PA. The relevant box no longer seems to be there. He is in SA, which is why the Tax Return is relevant, but reading other posts is the way forward that all of this now has to be declared on a form R43 instead?
If so, presumably he needs to be taken out of SA as well (and just for the record, he came already registered with HMRC for SA!).