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Do I need to fill in a SA109 ?

Posted: Wed Oct 11, 2017 8:13 am
by royboy1
Hi
Do i need to fill in a SA109 ? I have got the SA100 and SA105 completed (correctly i think)
My only income is from property in the uk, bought in 2016-2017
I have only earned about 5000 in profit from it.
I have lived in Thailand for 16 years, the tax office is aware of my foreign address
and none resident status.

Also is the SA109 about calming my 11,000 personal allowance ?
or do i just get granted this, with out the SA109 ?

Any advice would be great
Thank you Royboy1

Re: Do I need to fill in a SA109 ?

Posted: Wed Oct 11, 2017 10:19 am
by SteLacca
You need to complete it to keep HMRC up to speed about your residence status.

Re: Do I need to fill in a SA109 ?

Posted: Wed Oct 11, 2017 1:01 pm
by RMC
You will need to complete SA109 – tick box 15 and put THA in box 17. To support your claim, you need a certificate of residency for the period of your claim from Thai tax authorities. No need to send it to HMRC but keep it safe, in case HMRC ask to see it.
Unfortunately the SA109 is not short and neither are the accompanying Notes.

Re: Do I need to fill in a SA109 ?

Posted: Wed Oct 11, 2017 3:16 pm
by maths
If you are a British subject then it would not be necessary to "tick" box 15 of the SA109.

Re: Do I need to fill in a SA109 ?

Posted: Wed Oct 11, 2017 3:21 pm
by maths
Box 16 applies.

Re: Do I need to fill in a SA109 ?

Posted: Thu Oct 12, 2017 6:15 am
by royboy1
You need to complete it to keep HMRC up to speed about your residence status.
Thank you for your reply.

Re: Do I need to fill in a SA109 ?

Posted: Thu Oct 12, 2017 6:24 am
by royboy1
You will need to complete SA109 – tick box 15 and put THA in box 17. To support your claim, you need a certificate of residency for the period of your claim from Thai tax authorities. No need to send it to HMRC but keep it safe, in case HMRC ask to see it.
Unfortunately the SA109 is not short and neither are the accompanying Notes.
Hi
Thank you for your reply
I have ticked box 15 and THA in 17, but left 16 as i have not earned money in Thailand is that then correct ?
As for certificate of residence, I cant get that as i'm only a resident for tax reasons,
( over 186 days in Thailand you become a tax resident) but i do reside here on a retirement extension stamped in my passport every years. would that fit the bill ?

thank you royboy 1

Re: Do I need to fill in a SA109 ?

Posted: Thu Oct 12, 2017 6:25 am
by royboy1
If you are a British subject then it would not be necessary to "tick" box 15 of the SA109.
Thank you for your reply

I thought Thailand would come under the double taxation treaty ?
is that correct ?

Thank you
RoyBoy1

Re: Do I need to fill in a SA109 ?

Posted: Thu Oct 12, 2017 6:30 am
by royboy1
You need to complete it to keep HMRC up to speed about your residence status.
Hi thank you for your reply.

So the 11,000, I can earn in the uk before i pay any tax as a uk citizen.
is not connected to this form SA109 in anyway ?
regardless of residence status and, or Dom. ?

Thank Royboy1

Re: Do I need to fill in a SA109 ?

Posted: Thu Oct 12, 2017 12:03 pm
by maths
Your entitlement to a personal allowance arises as a British subject under UK domestic law. As a consequence a claim under the provisions of the UK/Thailand DTA is irrelevant and not needed.