Hi there,
I am a UK citizen who now lives in the USA.
I have a property in the UK for which I receive rental income due to which HMRC requires me to complete a tax return for non-resident landlord.
I am completing SA109 but am confused by question 15 and 16. I submit my tax return in the US for my income in the USA and rental income from UK, so would I be eligible for the personal allowance as a non-resident landlord in the UK? If so do I check both box 15 and 16?
Kind regards,
O
Box 15 If you are entitled to claim personal allowances as a non-resident because of the terms of a double taxation agreement
Box 16 If you are entitled to claim personal allowances as a non-resident on some other basis, or as a dual resident remittance basis user under the terms of certain double taxation agreements
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