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Where Taxpayers and Advisers Meet

Non resident not done SA109 only online tax return

Joined:Sat Mar 23, 2013 7:32 am
Non resident not done SA109 only online tax return

Postby aspired » Tue Jun 14, 2022 3:08 am

I left the UK permanently in 2007 (only spent around 10 days total in UK after this date), I am British citizen born in the UK if that makes a difference. I own a property in the UK which I used to live in until 2007 but was then let through an agent, I am approved for the non residents landlord scheme so my agent does not deduct tax. I have completed a tax return every year online.

A few years ago on a HMRC forum I asked if its ok to keep using a UK correspondence address on my tax return (my parents), I was told it was ok and the address did not matter (I can't seem to find this old forum post to copy it though). When I do my tax return online I always added a comment in 'other information' that I was Living in Thailand since 2007 and stating I am a non resident landlord and providing my registration number NAXXXXX

Now I have been considering selling my property and looking into CGT (again), as a non resident I only have to pay CGT on the gain from 5 April 2015 (rebasing).
But while looking into this I have read I may have had to submit form SA109 with my tax return which I have not done, my return has always been online with a UK address.

Now I am worried this now may affect being able to to rebase the property valuation for CGT? Do I need to correct this to make sure I am non resident for CGT, or is the fact I am registered as a non resident landlord enough?

How does the procedure for reporting the CGT gain work, I've seen the online calculator and where to submit it online but how will they know I am non resident and what proof will they need


Joined:Wed Aug 02, 2017 9:09 pm

Re: Non resident not done SA109 only online tax return

Postby darthblingbling » Tue Jun 14, 2022 12:22 pm

Non residents cannot file online, technically you should have filed SA109 along with the other relevent sections on paper by 31 October.

SA109 will declare your residency and I assume your right to claim a UK personal allowance given you are a UK citizen.

End of the day, even though the onus is on you to ensure your tax return is correct, whether you are tax resident or not is based on the Statutory Residence Test (at least from 2013 that is) and is automatic (i.e., if the facts show that you are non resident, then you are non resident).

It should not scupper your claim to rebase your cost basis as based on the facts it does appear you are non resident, but I guess HMRC may want to flag your CGT return and ask further questions based on the information they currently hold so be prepared.

I should flag that they are within their right to levy penalties for incorrect data being provided on historic tax returns, but if you have been declaring your income correctly then there should in theory be no tax loss to the Exchequer and thus no penalties.

Personal opinion, that you shouldn't rely on, the exposure risk is low but be prepared for further questions and file correctly going forward. Perhaps consider amending your 2020/21 return to include SA109.

Joined:Sat Mar 23, 2013 7:32 am

Re: Non resident not done SA109 only online tax return

Postby aspired » Tue Jun 14, 2022 12:43 pm

Thank you, I am starting to get it a little more after spending all day trying to.

I have been offered to have my 2021/2021 return updated by an accountancy service, they say this will sort the problem out but I would have thought at least the last 5 years would need to be changed as you need 5 year non resident.

I got through to a technical officer at HMRC, they said to download and complete SA109 going back to 2018/2109 returns on paper documents along with a covering letter. They said as it doesn't affect my tax paid its unlikely there would be any penalty. Form SA109 does seem rather complicated and there does not seem to be much help I have found online, I've printed it all out with the notes and am trying to follow it. Probably will be easier why I have a clear mind.

The officer suggested I may only need to fill in up to Q19, I'm not sure though after reading it, Q18-22 Residence in other countries & Q23-27 I have not understood yet. I've not got as far as Q28-39 Remittance basis. I don't have any other income anywhere, have not been back to the UK so I would have thought it should be straightforward case. I meet the RDR3: 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.". So maybe I don't need Q18 onwards?

I suppose using an accountant is the easy way out, but I'd like to understand it and have a go myself first.

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