Q
I am not resident in the UK. I receive my state pension and private pension, also rental income from 2 UK houses, savings interest and dividend payments from UK companies.
How do I complete this section, and/or HS304?
A
Completing the SA109
This form should be completed on your own circumstances. HMRC help notes should be read in conjunction, as you don't need to complete all boxes, only the boxes that are relevant.
On GoSimpleTax we have adjusted the SA109 to only show the relevant boxes based off your answers. If a box isn't showing, it is likely not relevant but double check the help notes: https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109
There may be some boxes that contain a '0' where you haven't made an entry. This is a requirement by HMRC, if you haven't made the entry then please ignore this and move on to the next question.
Where is the income taxable?
There is no straight forward answer to this question as it would depend on the double taxation agreement between the two countries (UK and where you are resident). Certain income is taxable where you are resident, other income can be taxable in both countries.
Firstly, you should check the double taxation agreement to see where the income is taxable.
If the income is taxable in the country you are resident and not UK, you would not include the UK income on your tax return and instead you would include the income on either a HS302 or HS304 claim form. If the income is not from the UK, it does not need to be reported on either Tax Return or claim form.
If tax has been paid in the UK on the income included on the claim forms, you would enter the tax amount in Box 20, 21 or 22 which will be stated at the bottom of the table on either claim form. Claiming a Tax Refund as a Non-Resident If you are due a tax refund, such as from a P45 after leaving the UK, HMRC can issue the refund regardless of your current country of residence. To claim this refund through GoSimpleTax:
Enter your bank details on the bank details page.
Save the information.
Submit your tax return when ready to ensure HMRC can process the refund directly to your bank account. For refunds related to a completed tax year, answer "YES" to the refund question on the "Almost There" page in GoSimpleTax. This will open a field where you can enter your bank details. If you select "NO," HMRC will apply the refund to your first payment on account for the next tax year instead of paying it directly to your bank. Keep supporting documents, such as a fiscal certificate from your country of residence, to substantiate your claim under double taxation agreements.
Helpful links:
HS304 - Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304) - GOV.UK