SA109 Box 15/16 personal allowance question

[Robinoz2018]

Hello,

I am a UK citizen who has relocated to Australia, where I am a resident for tax purposes but a tempory resident for visa purposes.

I have a property in the UK and received around £7,500 in rental income, less £1500 in property expenses. My taxable profit is approx £6,000, and I am a member of the non-resident landlord scheme.

HMRC have asked for me to complete a tax return so I have completed SA100 and SA105.

I am completing SA109 but am confused by question 15/16. I currently reside in Australia, but I am not a permanent resident of Australia. I submit my tax return in Australia for my income within Australia, so would I be eligible for the personal allowance as a non-resident landlord in the UK?

Kind regards,

Rob

[AdamS93]

The quick (and probably) the correct answer is yes - unless you elect to get taxed under s811 ITA 2017 which would not be a good idea.