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Sam
Sam, Accountant
Category: UK Tax
Satisfied Customers: 13819
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Capital Gains, CIS ask for Sam Tax
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I have just discovered my tax Return is a Whole lot more

Customer Question

Hi Sam, i have just discovered my tax Return is a Whole lot more complicated than i thought. I am a uk Citizen and live there all my life until Dec 2014 when I moved to Germany. At present I am thinking that this move is perminent but it is possible I may change my mind in years to come. I rent out a few properties in the uk and I am very familiar with filling out the hmrc self accessment online which I have dome for some years. So for the tax year 14/15 I was in full time uk employment until the end of December (resigned from the job) when I moved after which I set myself up to work freelance here under German rules. I know my income from the uk property is tax in the uk and I need to fill in the same stuff as usual.
My question is must I fill in this sa109 which have looked at it looks mighty complicated with a whole lot of jargon I don't understand. I think I Understand for tax purposes for 14/15 I am a uk resident and my salary there was already paye and then to pay the propert
Submitted: 1 year ago.
Category: UK Tax
Expert:  Sam replied 1 year ago.

Hi

Thanks for your question and for asking for me

Yes you must complete the SA109 as this is regarding your residency position which in turn determines your right to claim personal allowances to offset against the UK income (employment until Dec 2014 and the UK rental income) and whilst you should have completed form P85 when you left the Uk for HMRC to determine you intendd residnec position - the SA109 with in the annual tax return allows them to ensure this has been met.

(If you were gouging to be treated as remaining resident then you would also have a tax liability on income earned abroad too - so you can see its important that it is to let HMRC see what has taken place)

Let me know if I can assist further

Thanks

Sam

Customer: replied 1 year ago.
Thank you for getting back to me.While I was waiting for your reply (and as I figured it most likely I had to fill in the sa109) I got to grips with filling it in. I have completed 1 to 14 and feel fairly confident I have understood it all. Perhaps you could confirm my conclusions below:For tax purposes 2014/15 I am classed as a uk resident
I meet the criteria for spilt tax clase 3 and have therefore put a cross in box 3Then no.15 I leave blank?
And the same with 16 because I am classified as a resident? Or is the wrong and I should fill it in?
Are 18 - 22 N/A to me?The domicile 23-27 is this for remittance tax only? What is remittance? Is it applicable to me?
And 28-38 applicable to me?I also understand that as I can't fill this form in via the hmrc gateway I have to use commercial software, do you have any recommendation where to go for this (I work ion and Apple Mac laptop and have an iPad). Once you have your figures is it as straight forward as doing it with the Gateway system and a similar amount of time?
Expert:  Sam replied 1 year ago.

Hi

Thanks for your response

You really should list the request for me to check your completion of the SA109 as a new question - as this is over above what your initial question asked for assistance on (this is Just Answer policy) but as this is your first time on Just Answer, I will proceed with providing this support within this question thread

You may not be classed as resident - but you were for 2013/2014 and for the last 3 years - so you may need to recheck that question and also consider how long you plan to stay out of the UK so you can determine your own residency position - although IF you did complete form P85 - then HMRC would have advised you what your status would be. So in the absence of this - you will need to work this out as per RDR1

Link here https://www.gov.uk/government/publications/residence-domicile-and-remittance-basis-rules-uk-tax-liability

Yes you will ask for split year treatment

Yes for 15

No for 16 as you have made the claim for personal allowances at 15

And 18-22 could be relevant for you as you need to who the codes for the other country for which residency would have applied through 2014/2015

And of course you will have an employment page and rentil income (UK property) at the very least

HMRC free online self assessment is not able to support the SA109 as its unable to "read" the implications of the form co,completion and how this transposes to your tax liability.

Tax Calc is a good one but so are all - just make sure they can support the residency and other pages you may need to complete.

Thanks

Sam

Customer: replied 1 year ago.
Thank you again for your reply.Could I just clarify poin 15 as I find it a bit ambiguous and your answer was not what I expected. You are saying I should put an x in box 15? There are three criteria and I don't think I meet any of them, so what is the reason to cross it?Box 16 does at least match me on the 1st criteria, I am a British citizen, not currently resident.Could you confirm that from 23 to 39 are not applicable?Many thanks for your time, I am sure you are very busy today!
Expert:  Sam replied 1 year ago.

Hi

Thanks for your response

I need to make you aware we cannot be a substitution for an accountant as Just Answer is only an advisory service - and whilst many of us (including myself) have out our own accountancy practices, and I also worked for HMRC for many years we cannot be sure of your actual circumstances other than what you tell us.

But we are nor permitted either from HMRC to help you fill in your return without then the proper agent authorisation to act for you.

I can offer a telephone call - which I am afraid will incur an additional charge which at least will allow mw to help you help yourself with each question - would that suit?

If so let me know I will send a request (I am in the UK - and appreciate you are in Germany so this may then be atd more costly with the telephone costs for you)

Let me know how you wish to proceed.

Thanks

Sam

Expert:  Sam replied 1 year ago.

Hi

But I can agree that its box 16

Thanks

Sam

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