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Where Taxpayers and Advisers Meet

HS304 - Non-residents relief

Jholm
Posts:261
Joined:Mon Mar 11, 2019 4:22 pm
HS304 - Non-residents relief

Postby Jholm » Tue Jul 13, 2021 12:12 pm

Hi all,

Facts....

Every year, a HS304 form has been submitted alongside the tax return to claim relief for double taxation (non-resident client). This relates to private pensions, under the PA but where tax was paid under a BR code.

This year, no tax has been suffered so can I assume the HS304 is not required? I cannot find a definitive answer...

Does anybody know if it is only needed where there is tax to reclaim or does it also serve as a means of 'exempting' the gross income itself (in which case I would submit the form)?

Thanks,

maths
Posts:8430
Joined:Wed Aug 06, 2008 3:25 pm

Re: HS304 - Non-residents relief

Postby maths » Mon Jul 19, 2021 9:34 pm

If you file a UK Tax Return which would include the UK source pension but no UK tax at source was deducted from it then I would not enclose HS304 but simply disclose the pension on the Return and in the "white space" refer to the relevant Article of then DTA under which the UK have no right to levy their tax on the pension.

Jholm
Posts:261
Joined:Mon Mar 11, 2019 4:22 pm

Re: HS304 - Non-residents relief

Postby Jholm » Tue Jul 20, 2021 8:46 am

Good shout, thanks M


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