Does anyone have any expertise available regarding Self Assessment Tax Returns for Overseas Staff? Self-Assessment was never simple, but it seems to be even more of a mine field.
HMRC online service is no longer available to non-residents.
Gov.UK site says:
Sending a Self Assessment tax return
You can’t use HMRC’s online services to tell them about your income if you’re non-resident. Instead, you need to:
Fill in the ‘residence’ section (form SA109 if you’re sending it by post) to tell HMRC you’re non-resident. Fill in any sections relating to your type of income.
One mission organisation has contacted OSCAR asking about this. Currently, all their Overseas Staff complete a P85 when they leave the UK and HMRC eventually issue an “NT” tax code. None the less they still have to complete the Self Assessment Tax Return (skipping the Employment page) along with SA109 (Residence, remittance basis etc), and if appropriate the UK Property page. Often UK property is their only UK income, although there may be a bit of bank interest. They always claim the personal allowance on the basis that they are “employed in the service of any missionary society”. It looks like this is being reviewed and could be withdrawn for non-residents?
What's others' experience?
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