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Where Taxpayers and Advisers Meet

Help with Split Year Treatment and UK rental income for SA 2018/2019

ArthurJ
Posts:1
Joined:Mon Dec 16, 2019 1:46 pm
Help with Split Year Treatment and UK rental income for SA 2018/2019

Postby ArthurJ » Mon Dec 16, 2019 1:47 pm

I moved abroad June 2018 to work full time and rented out my flat. I am trying to fill in my self assessment to declare my property income using approved third party software (since I need to fill out the SA109 form) however I have tried with multiple software and they are all giving me a personal allowance so the total tax is zero (I owe approximately £400). I have enquired as to why I am getting a personal allowance and I have been told it is because I am declaring the year as split (i.e. that I was a uk resident for 2018 but I am eligible for a split year treatment). On the form I have to declare myself as a uk resident in order to declare that the year should be split starting from when I moved in June.

Is there another form I need to fill out in order to calculate the right tax because I am very confused why it is still including a full personal allowance. As a side note I was unemployed for the UK portion of the year.

Any help anyone can give would be greatly appreciated!

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Help with Split Year Treatment and UK rental income for SA 2018/2019

Postby maths » Tue Dec 17, 2019 6:25 pm

If you are either resident in the UK for a whole tax year or non-resident.

However, split year. treatment may apply to a tax year.

Whether split. year applies or not you get a full PA ie no pro-rating occurs.

darthblingbling
Posts:698
Joined:Wed Aug 02, 2017 9:09 pm

Re: Help with Split Year Treatment and UK rental income for SA 2018/2019

Postby darthblingbling » Tue Dec 17, 2019 7:33 pm

Going forward you may also still be eligible for one, even if you're not resident in the UK. So just be aware of this as it's something you need to claim on your tax return as a non resident.

Typically you'll get one of you're an EU citizen or resident in a country that has a tax treaty that allows one.

Also be aware of your tax obligations where you are now resident as your UK rental income may be taxable there.

Did you file form NRL1 to exempt basic rate tax being withheld on your rental income?


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