With the 31st January 2019 filing deadline for the electronic submission of 2018 UK tax returns soon to be upon us it is timely to review the circumstances when the Residence, Remittance Basis, etc form SA 109 supplement to the UK tax return is to be completed.
The HM Revenue & Customs website advises that you must fill in the Residence, Remittance basis, etc pages for 2018 when any of the following apply.
- Are not a UK resident, or
- Are a UK resident and:
- Are eligible to overseas workday relief, or
- Arrived in the UK during the 2017/18 tax year and became a UK resident, or
- Want to claim split-year treatment, or
- Have a domicile outside the UK and have foreign income or capital gains and want to use the remittance basis for the 2017/18 tax year
Those who have moved to Australia to live and work, and who are letting out property in the UK are generally not tax resident in the UK.
They should therefore complete the Residence pages to the UK tax return.
In addition, those who moved to Australia from the UK during the year ended 5th April, 2018, who ceased to be a resident of the UK at the time of departure, and who have income or a capital gain arising after departure that is not to be assessed to UK tax should also complete the Residence pages on the 2018 UK tax return.
The completion of the Residence supplement also enables non-UK resident individuals to claim the UK personal allowance which is available to UK citizens, as well as citizens of EU and Commonwealth countries.
A practical point to remember is that the Residence supplement cannot be lodged electronically through the HMRC website by those who are not living in the UK.
Individuals living outside the UK and who want to lodge their UK tax return electronically must therefore buy commercial software that allows them to lodge the Residence supplement, or must instruct a tax accountant who can assist with the e-lodgment of the UK tax return.
bdh Tax assists with the preparation and e-lodgment of UK tax returns for those who are living in Australia and other expat destinations globally. If you would like assistance with your 2018 UK tax return please complete the enquiry form on this page.
We can then have a no obligation free discussion with you about your situation and how we might help.