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Non-resident UK national and PA

as above

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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!).

 

Thanks

Andy

 

 

Replies (4)

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By CazzyT
07th Jul 2021 13:27

The relevant box is there - I have ticked it this year. What system are you using?

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By David Ex
07th Jul 2021 14:25

Is the Non-Resident Landlord Scheme in point here? Is the rent paid gross (as in on HMRC’s authority)?

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Replying to David Ex:
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By Tax Dragon
07th Jul 2021 14:29

Maybe your reply shows that I have made assumptions in drafting my reply below.

I don't like assumptions. I've duly slapped my wrists.

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By Tax Dragon
07th Jul 2021 14:27

Question (I'm not sure of the answer):
Does he have to stay in SA to stay within the NRL scheme?

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