Self Assessment tax submission software - best buy

alphason

I'm non uk resident but have a uk let property, I have always just done the self assessment tax online but it looks like I should have completed a SA109 also for residency which I have never done before and HMRC only allows this with commerical software (i think)

Been looking around for the best value, I just need a standard return that includes SA109. my return is not complex I only have the rent income and after allowances won't owe any tax.

I've seen Ftax @ £24 and Quality Management Software's SA2000 £12.99, any recommendations???

***also don't know if I will have any problems because I didn't do SA109 for over 10+ years, I'm registered as a non resident landlord but my tax return has a UK address (just for correspondence) so they should know I'm not there , I asked on HMRC forum a long time ago and they said the address was not important. The reason I am now worried is that I might sell the property will have CGT to pay, if I'm non resident I'm only liable for gains after April 2015, how do they know I'm non resident?**

Jeremy535897

You can only claim the personal allowance as a non-UK resident in certain circumstances (and you do have to claim). See:
https://www.gov.uk/tax-uk-income-live-abroad/personal-allowance

The fact that you are registered as a non-resident landlord is irrelevant to whether you are a UK resident for tax purposes:
https://www.gov.uk/tax-uk-income-live-abroad/rent

The capital gains tax rules on non-resident property disposals are outlined here:
https://www.gov.uk/guidance/capital-gains-tax-for-non-residents-uk-residential-property

It is likely that HMRC have been treating you as UK resident based on the returns you have filed. Do you have any non-UK income? Are you certain that you are non-UK resident for tax purposes?

I don't have any knowledge of tax software that would meet your needs.

alphason

Thanks for your reply.

I hold a UK passport so should get personal allowance, "You’ll get a Personal Allowance of tax-free UK income each year if any of the following apply: you hold a British passport" as confirmed in your link. Didn't know I needed to do something to claim it that's probably what the SA109 is for.

I don't have any UK income other than the rent, and that is only small so haven't paid any tax, taxable amount is under personal allowance.

I am non resident using the SRT Statutory Residence Test, automatic test 2.2 "You’ll be non-UK resident for the tax year if you were resident in the UK for none of the 3 tax years before the current tax year, and spend fewer than 46 days in the UK in the tax year." I have spent 10 days in the UK during 1 trip since 2007.

Not sending form SA109 I don't think has made any difference to my tax position, its just that I didn't send it, tax paid is the same whether I was resident or not. Just want to get it corrected.

Jeremy535897

When you completed form SA100, did you tick the "Yes" box in answer to question 8 dealing with residence and domicile? If you did, I would have thought that HMRC's software would then have enabled you to state your non-resident status.

[Deleted User]

Jeremy535897 said:

When you completed form SA100, did you tick the "Yes" box in answer to question 8 dealing with residence and domicile? If you did, I would have thought that HMRC's software would then have enabled you to state your non-resident status.

Yes - after all these years one would have thought but it seems not  - under ‘When you cannot file online’


https://www.gov.uk/log-in-file-self-assessment-tax-return

Still also applies, after 24 years, to trust income (I believe) and ministers of religion. 

Also found this guide which is very good. 

https://taxvol.org.uk/wp-content/uploads/2019/10/Completing-your-online-tax-return-2020.pdf

alphason

Jeremy535897 said:

When you completed form SA100, did you tick the "Yes" box in answer to question 8 dealing with residence and domicile? If you did, I would have thought that HMRC's software would then have enabled you to state your non-resident status.

I don't think the online tax return asked me the question, but looking at a copy of the return that question is not filled in at all

alphason

Thanks for replies.

I have spoken to HMRC although I didn't give them my details in case I was in any trouble.

They said I should print and send in paper documents of SA109 going back to 2018/2019. I asked if I was in trouble or if there would be a penalty and the technical officer didn't think so, they said because I had done the online return and it wouldn't alter any tax paid.  She said I would probably need to only fill up to Q19.

Is anyone familiar with SA109 and can offer any help? its not an easy document to understand.

I am out of the UK for more than 10yrs (only 10 days in uk). I have rented UK property which is under the personal allowance so don't actually pay any tax, no other income. 

Q1-14 I think I have understood, X in box 1 I'm not resident in UK, I am not working so don't think I need the X in Q7 third automatic test. Q9 home overseas, I don't own a property overseas but I rent so I this needs an X, Q12 how many ties in UK, I think this is only if you put an X is Q7 third automatic test?

Q15-17 I will just X in Q16 entitled to personal allowance (as British citizen with passport), Q17 enter code for countries you are national and/or resident, I am a British national (but not resident) so should put GBR (?) but I am not a permanent resident or national in the country I live in, just have annual visa extensions, so do I put this country code in as well or not?

Q18-22 Residence for tax other than UK in other countries, do I need this part? If I am not working or paying tax here? I would be liable for tax if I had income here

Q19, 20-22 are about double taxations agreement so don't need this?

Q23-27 Domicile I don't think I need?

Q28-39 Don' think I need?

Thank you.

[Deleted User]

alphason said:

Jeremy535897 said:

When you completed form SA100, did you tick the "Yes" box in answer to question 8 dealing with residence and domicile? If you did, I would have thought that HMRC's software would then have enabled you to state your non-resident status.

I don't think the online tax return asked me the question, but looking at a copy of the return that question is not filled in at all

You are correct - it is not on the online version - see my earlier post.

kerrick

selftax.co.uk is cheap, easy, and works for non UK residents with buy to let income.