SA Non-UK Resident, Non Domiciled in UK

self assessment

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Hello, 

I am doing a self assessment for a person who has a UK Income, but he is not UK Resident, and domicilied outside UK as well. 
He is not paying taxes in UK. 

I am wondering how shall I process with his tax return, as everyone from HMRC saying something different. 
I got three answers: Put amount from P60 into SA102 (box 1) and SA101 (box 12 - this box is about foreign income?) + attach SA109

OR

Put Amount from P60 into SA102 (box1) + attached SA109 (which shoul proof that he is paying taxes in UK). 

or

Put 0 into SA102 (box1) and attach SA109

I need to be sure that HMRC will not calculate tax from income as it has already been taxed in Poland. 
Can you please advise?

 

Replies (2)

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By carnmores
14th Oct 2018 19:56

can you clarify , you said income from P60 this would have been subject to PAYE? what has been taxed in Poland?

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By carnmores
15th Oct 2018 17:59

i complete a fair few of these if the income arises in UK its taxable in the UK even if it has also been taxed in Poland. if it is first taxable in the UK then UK gets first dibs and tax in Poland would be ameliorated by DTR

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