Need to file a self assessment form

purpleflower3

Hi everyone, hope you are all well in these crazy times, I just wanted to ask a question on behalf of my friend who is blind, does anyone know if a non domiciled, uk tax resident who receives a disability income from US has to file a self assessment form here in the UK if their income is below the £12,500 personal allowance per year please?

Thankyou in advance

Jeremy535897

If they have no UK tax liability, and are not asked to complete a self assessment return, then they don't need to do so. A blind person receives an extra £2,500 allowance to add on to the personal allowance in 2020/21. The allowance can be transferred to a spouse or civil partner. In England and Wales, blind means both of the following apply:

• they are registered with your local council as blind or severely sight impaired
• they have a certificate that says they are blind or severely sight impaired (or a similar document from their doctor)

purpleflower3

Hi Jeremy, thankyou for your very informative answer, I am sorry to sound a bit stupid but when you say, "if they have no UK tax liability", do you mean if their social security amount is less than £12,500?

Jeremy535897

It may well be that the particular benefit they receive is not taxable at all, or sufficient US tax is paid to cancel any liability here, but if their total income from all sources is no more than £12,500 (or £15,000 if they can claim blind person's allowance), they won't pay tax here.

purpleflower3

Thankyou once again Jeremy, you have been very helpful, I will let my friend know what you have said.