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TaxRobin, Tax Consultant
Category: Tax
Satisfied Customers: 17610
Experience:  International tax
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Hello I am a UK domicile who moved to the Netherlands 6 years

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I am a UK domicile who moved to the Netherlands 6 years ago with my English husband who is on the Dutch 30% ruling. I always filed a self assessment tax return whilst I worked in England. We have a house still in the UK and this past year have rented it out. We have the HMRC non-resident landlord scheme agreed form. The house and bank account is in joint names and the sum when divided between the two is under the basic Tax threshold.
I am having problems completing part of the return. SA109. Residence, remittance basic etc.
I have established that I am a non resident, and crossed box 1 on page 1.
I have crossed box 15 on page 2 (to claim personal allowance as a non-resident as terms of double taxation) is this correct? In box 17 entered GBR & NLD, Box 18 NLD, Box 19 NLD and Box 20 the half amount of the rent. I am correct in that the Remittance basis form not relevant to me? My apologises for so many questions. Once the first years is completed next years should be easy. Any help would be really appreciated. Teresa
Checking Box 1 as a nonresident is correct.
As a resident the Netherlands you are allowed your personal allowance. Checking Box 15 is correct.
Where you have put an ‘X’ in box 15 you will need to enter in box 17 the code(s) for the country or countries of which you are a national and/or resident. You only enter NLD. You are no longer a resident of the UK so you do not enter the UK code just the code for teh Netherlands.
If you would like the worksheet for the SA109 you can copy the following url and paste it in your address bar:

It takes the Form and explains each box.
Customer: replied 3 years ago.

Thank you for your prompt reply, I can now complete and post off my return.


As mentioned my husband is on the Dutch 30% ruling (partial non-resident.) and completes a Dutch tax return each year.

He has not yet received a return from the HMRC to complete, should we ask for one? Our each half rent sum received is under £3000. If we do complete one should it be completed in the same way as mine? Thank you.

Yes, his would be along the same as your self assessment. He should request the self assessment as a nonresident landlord too.
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