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TonyTax
TonyTax, Tax Consultant
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I have a query regarding my personal allowance and non resident

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I have a query regarding my personal allowance and non resident status. I am filing a self assessment as a non-resident renting a property in the UK. The online software is not allocating any personal allowance however I am resident in an eea country. How do I correctly claim my allowance?
Submitted: 1 year ago.
Category: Tax
Expert:  bigduckontax replied 1 year ago.
Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question. Your residence is irrelevant in this matter. It is your status as a citizen which governs your entitlement to a personal allowance. If you are citizen of a country which is a member of the EEA then you are entitled to a personal allowance under the UK Income Tax regime. You will probably have to claim this allowance by means of a note in the final box of the return. Alternatively, when the system produces your tax bill then make an appeal which is done by simply writing a letter to the relevant tax office pointing out the omission and asking for the demand to be adjusted. I do hope that you find my reply of assistance, I find it simply ludicrous that just because you are not resident in the UK that an ability to claim a personal allowance against your rental income is not available. There must be thousands in your position. I wonder how many do not realize that they are losing out.
Expert:  TonyTax replied 1 year ago.
You complete the residence/remittance pages SA109 to claim the personal allowance as a non-resident. See pages RRN3 to RRN6 of the notes . A note in the white space won't generate the personal allowance I'm afraid.
Customer: replied 1 year ago.
Tony, thank you. I am completing Self assessment with supplementary forms NR (which is SA109) and uk land and property using online software. I've just read notes RRN4 - RRN6. I've ticked boxes 16, 17 (code ITA) and 18. Do I need to submit form R43 to the revenue?
Expert:  TonyTax replied 1 year ago.
You would complete a R43 if you weren't in the self-assessment system so you don't need to submit that.
Customer: replied 1 year ago.
Very helpful to know that. Thanks. May I double check this with you: is it correct for me to tick box 18? I was resident in ITA 2014/2015.
Expert:  TonyTax replied 1 year ago.
Yes if you were a tax resident of Italy for 2014/15. Some countries don't officially treat you as tax resident until you have registered with the tax office.
Expert:  bigduckontax replied 1 year ago.
There is some doubt as to whether a note in the comments box would generate a personal allowance. This is wholly misconceived, of course it would prompt HMRC staff into granting the allowance and if it did not then the appeal process in my original answers would certainly be effective.
Expert:  TonyTax replied 1 year ago.
The system is called self-assessment for a reason. There is no doubt whatsoever. The personal allowance has to be claimed in the manner I outlined. Tax 101.
Expert:  bigduckontax replied 1 year ago.
Yes, there is no doubt whatsoever that a comment would be heeded by HMRC staff.
Expert:  TonyTax replied 1 year ago.
The allowance has to be claimed via the SA109 pages. Me thinks someone doth protest too much. You said you found my advice helpful so I'll leave it to you to judge.
Expert:  bigduckontax replied 1 year ago.
Here is the UK Gov advice on the subject:
'4. Personal Allowance
You’ll get a Personal Allowance of tax-free UK income each year if either:
you’re a citizen of a European Economic Area (EEA) country - including British passport-holders
you’ve worked for the UK government at any time during that tax year
You might also get it if it’s included in the double-taxation agreement between the UK and the country you live in.
Claim the Personal Allowance
If you’re not a UK resident, you have to claim the Personal Allowance at the end of each tax year in which you have UK income. Send form R43 to HM Revenue and Customs (HMRC).'
Customer: replied 1 year ago.
Tony, thanks. I'm almost there now. I'd appreciate your advice on the matter of ticking boxes 4 and 8 on SA 2014/2015. The situation is that I didn't complete NR forms for previous SAs because I was unsure. My rental income has always been below my personal allowance.
Expert:  bigduckontax replied 1 year ago.
Which would appear to make the whole activity an exercise in financial futility! Not your fault, but I am surprised that HMC have not told you long since that there was no need to complete further annual self assessments. There is no mileage, even for HMRC, in processing returns which yield no revenue.
Customer: replied 1 year ago.
Not a very helpful comment. While there are demands for a SAs I may be fined if they are not completed correctly and returned on time.
Expert:  bigduckontax replied 1 year ago.
You may be fined for failure to self assess on time, but current HMRC policy is to back pedal on such penalties. You would not be fined for failing to claim your personal allowance and so to do would increase HMC's take!
Expert:  TonyTax replied 1 year ago.
If you are completing an SA100 tax return and you have rental income, then you tick box 4. As far as box 8 is concerned, if you are non-UK resident which is what you said you were in your question, then you tick the Yes box. I'm sorry that you are getting bombarded with superfluous messages. I'm doing my best to get you through the completion and submission of the tax return and they aren't helping me.
Customer: replied 1 year ago.
"BigDuck" would you please stay out of this thread. I am finding your coments unhelpful and they are complicating this process.
Tony, the online software refers to SA200. Question 1 of the supplementary form Residence, remittance basis asks "if you were not resident in the UK for 2014/2015 put a tick in the box. Question 4 of the same form asks "if you were resident in the UK for 2014/2015 tick the box. I understand that I should tick question 1 and not tick question 4. Is this right?I've been resident in ITA for 3 yearsI apologise for getting confused now.
Expert:  TonyTax replied 1 year ago.
You are right to put an X in box 1 on the SA109 pages as you have been non-UK resident for 3 years.
Question 4 refers to 2013/14. Leave it blank as you were non-UK resident in that tax year.
Expert:  bigduckontax replied 1 year ago.
On the contrary I am continuing the guidance originally given.
Customer: replied 1 year ago.
Alright, I believe I've finished now . Thanks very much Tony. I will rate your replys
Customer: replied 1 year ago.
BigDuck you did not answer my question. I wish to rate Tony. Please advise?
Expert:  TonyTax replied 1 year ago.
Thanks. I apologise for the delay in getting back to you. I was unable to access the question as somebody else was blocking it. I hope I've helped with your tax return.
TonyTax, Tax Consultant
Category: Tax
Satisfied Customers: 15840
Experience: Inc Tax, CGT, Corp Tax, IHT, VAT.
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Expert:  TonyTax replied 1 year ago.
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