UK Self Assessment Tax Return – The Residence Supplement

As we close in on the 31st January 2015 filing deadline for the electronic submission of 2014 UK tax returns here is a review of the circumstances when the Residence , Remittance, etc supplement to the main tax return is to be completed.

The HM Revenue website advises that you must fill in the Residence, Remittance basis, etc. pages for 2014 when any of the following apply – if you:

•  Are not a UK resident
•  Are eligible to overseas workday relief
•  Arrived in the UK during the 2013–14 tax year and became a UK resident
•  Want to claim split-year treatment
•  Have a domicile outside the UK
•  Have foreign income or capital gains and want to use the remittance basis for the 2013/14 tax year

Those who have moved to Australia to live and work, and who are letting out property in the UK will most probably not be tax resident in the UK.  They should therefore complete the Residence pages to the UK tax return.

Those who have moved to Australia from the UK during the year ended 5th April, 2014, who ceased to be a resident of the UK at the time of departure, and who have income or a capital gain arising after departure that is not to be assessed to UK tax should also complete the Residence pages on the 2014 UK tax return.

These pages also enable non-UK resident individuals to claim the UK personal allowance which is available to UK citizens, as well as citizens of EU and Commonwealth countries.

Similarly, those who were born outside Australia and who are living in the UK may want to consider using the remittance basis in respect of income or capital gains arising outside the UK.

A practical point to remember is that the Residence pages cannot be lodged electronically through the HMRC website by those who are not living in the UK.  Individuals living outside the UK and who want to lodge their UK tax return electronically must therefore buy commercial software that allows them to lodge the Residence pages, or must instruct a tax accountant who can assist with the e-lodgement of the UK tax return.

GM Tax is a firm of tax accountants with offices across Australia and (through GM Expat Tax) in several other locations.  If you have a 2014 UK tax return to lodge and need to submit the Residence pages to the tax return please complete the enquiry form on this page – we’ll be delighted to have an initial chat with you, after which we can send a no obligation fixed fee proposal to you.