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Frequently Asked Questions (FAQs) - Self Assessment

 

Contents

FAQs - SELF ASSESSMENT

Q1. I am not resident in the United Kingdom why do I need to complete a Self Assessment return?

A. Although you are not resident in the United Kingdom your UK sources of income are liable to UK tax. We have sent you a return so that you can self assess your UK tax liability.

Q2. I am working abroad, do I need to complete the employment page?

A. If you are not resident for the whole of the tax year and perform no duties in the United Kingdom you do not need to complete an employment page.

If you perform some or all of your duties in the United Kingdom you need to complete an employment page. If you had more than one employment in the tax year you need to complete a separate employment page for each of your employments .

Q3. How do I complete the employment page?

A. Firstly enter the details of your employer at box 1.1 - 1.7.

The next stage is for you to enter the details of your total earnings at box 1.8 - 1.10.

If you have paid UK tax on your earnings enter this at box 1.11.

(For a UK employer these amounts will all be shown on your form P60).

If you perform duties in the United Kingdom you are liable to tax on the benefits you received both in the UK and abroad. You should enter the details of these benefits at boxes 1.12 - 1.23.

Your next step is to consider how much of your total earnings and benefits related to overseas duties. Use the helpsheet IR211 (PDF 101K) to work out this figure. Then enter the figure at box 1.31.

Q4. I am a director but have no income from the United Kingdom, why do I receive a return each year?

A. All directors of a UK company receive returns each year. If you do not have any UK income complete the return that we have sent to you and show your income as NIL. In the additional note box explain that you do not expect to have any UK income in the future. We will then arrange to send you a return every few years, rather than annually.

Q5. Why I am charged tax on rental income when I have been granted exemption?

A. The rents that you receive from letting your UK property are liable to UK tax and cannot be exempted. You may have received approval for your rents to be paid without deduction of tax but you have to account for any tax liability you have on your rents under Self Assessment.

Q6. What will happen if I do not complete my return?

A. If you do not complete the return that we have sent you, you will automatically be charged penalties and interest.

Q7. Why have you charged me a penalty?

A. We have charged you a penalty because you did not send a completed return back to us by the deadline specified under the law.

Q8. When do I have to make the next payment of tax?

A. Your statements will tell you how much tax you need to pay and when. But the main payment dates are on 31 January and 31 July. For example for the tax year 1999/2000:

  • first payment due by 31 January 2000;
  • second payment due by 31 July 2000;
  • balancing payment due by 31 January 2001.

Q9. Why can't my earnings be coded NT - I work abroad?

A. If you are not resident in the UK and all the duties of your employment are carried on abroad then you can have NT (no tax), code operated against your earnings. If part of your duties are performed in the UK then your employer needs to deduct tax from your earnings according to the code that we send to them. Your code will include all the allowances that you are entitled to.

Q10. Am I ordinarily resident or not ordinarily resident in the United Kingdom?

A. If you are resident in the United Kingdom year after year you are regarded as ordinarily resident here. You can find out your ordinary residence status by completing questions from 6 to 9 (and 10 if appropriate) on pages NRN2 and 3 of the Notes on Non-Residence (SA109 Notes). The Notes on Non-Residence can be obtained by clicking here, under the 'Non-Residence, etc' section.

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