Are you a non-UK resident individual that needs to complete UK Self-Assessment Tax Return?

10 June 2021

If yes, then did you know HMRC’s online facility does not allow individuals to complete UK Self-Assessment Tax Returns (SATR) if they are a non-UK resident person?  

Individuals who are non-UK resident under HMRC’s complex Statutory Residence Test for tax purposes, and have UK income such as rental income, bank interest or dividend income, must report this to HMRC via annual SATR’s by 31 January following the end of the tax year i.e. for the 2020/21 Tax Year ended 5th April 2021, the deadline for submission is 31st January 2022.

The only ‘work-around’ HMRC have in place, is to fill in a SATR and an SA109 form and send this by post. However, SATRs by post must be submitted by 31st October following the end of the tax year instead i.e. there is an earlier submission deadline date.  

It’s worth pointing out however, this submission deadline is extended to 31 January 2022, but only if you employ an agent to complete the return for you and they have an appropriate digital platform to submit the form to HMRC electronically on your behalf.  

Completion of the Tax Return may not be straight forward. The legislation dealing with non-UK residence and HMRC’s Statutory Residence Test can be challenging to interpret according to individual circumstances, particularly where travel movements have perhaps been restricted due to COVID 19.  

We would always recommend non-UK resident individuals seek appropriate professional help and advice to complete their UK tax return and that’s where we can help. We are perfectly placed to confirm ongoing UK tax reporting obligations for non-UK Residents, as well as offer tax planning advice and mitigation techniques to help reduce short or long term tax exposure.   

If you would like any further information relating to this issue or would like any advice or help with completing your Self-Assessment Tax Return then please get in touch with Lynn Gracie or your usual AAB contact.  

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