1 R43 notes (2018). Guidance notes for form R43(2018). These notes will help you to claim a tax repayment using form R43(2018). hmrc 04/18. Contents 1 C6 Income from trusts or settlements, or from the estates of deceased persons 10. 2 Liability to UK tax as a Trust Income Settlement Interest from UK government FOTRA Estate Relief under a double taxation Residuary Capital Gains Absolute 3 Claims for C7 Other UK 4 When you can Flexible pension 5 Married couples and civil partners joint Income from employment in the 6 Tax Income from a trade, profession or 7 How to fill in the form R43(2018)..5 Other income from unit Property income distributions paid by UK. A Real Estate Investment Trusts ( UK-REITs') or B Personal details of Property Authorised Investment Funds ( PAIFs') 12. C Income from the Other C1 Dividends from shares in UK companies, C8 Chargeable event gains on UK life insurance distributions from UK authorised unit trusts policies, life annuities or capital and open-ended investment redemption policies 12.
2 C2 Interest and alternative finance receipts D Deductions paid out of income liable to UK tax, from UK banks, building societies and including donations to UK charities 13. other deposit Charitable donations and Interest and alternative finance receipts that Legally binding maintenance, alimony or haven't had tax taken off 6. child support payments 14. Interest and alternative finance receipts that E Income from UK government FOTRA. have had tax taken off 7. Interest from National Savings and securities from which UK tax has been taken Investments (NS&I)..7 F Claim for UK tax Other taxed UK tax C3 Property in the Starting rate for savings Property let Dividend Different rental F1 Personal Furnished holiday F2 Married Couple's Allowance (MCA)..15. C4 UK State Pension and benefits from the F3 Blind Person's Department for Work and Pensions (DWP) 8 F4 Not entitled to State Pension lump G Payment details and Incapacity G1 Payment to a Other state G2 Payment made to you at another C5 Work pensions and retirement H Trivial pension commutation Your rights and Pension How we use your Double taxation treaty 1 Introduction Enquiries These notes are about claiming UK tax allowances as an We may ask you to send us evidence of UK tax taken off, individual who isn't resident in the United Kingdom (UK).
3 Such as tax deduction vouchers. Don't use these notes if you're resident in the UK. 2 Liability to UK tax as a non-resident These notes will help you: Income Tax claim UK tax allowances as a non-resident As a non-resident, you're liable to UK Income Tax on income if you're not entitled to UK tax allowances, claim you receive from UK sources. You're not normally liable to repayment of some of the UK tax you've paid UK Income Tax on income from: Note that the tax rates and allowances shown in these interest, dividends or other annual payments payable from notes relate to 2017 to 2018 tax year. For current rates and sources outside the UK. allowances, go to certain pensions paid out of UK funds for government To make a claim, you need to fill in and sign form service in Commonwealth countries R43(2018). The form asks for details of all your UK income, Interest from UK government FOTRA securities allowable expenses and deductions.
4 If you left the UK part ( gilts') acquired on or after 6 April 2013. way through the year, show on the form your income for If you're not resident in the UK, you're not liable to UK. the whole of the tax year, including income received from Income Tax on interest from UK government FOTRA. 6 April to the date of your departure. securities, sometimes called gilts', if you've acquired them If there isn't enough space on the form for you to enter on or after 6 April 2013. FOTRA stands for Free of Tax to the details asked for, make a list of the items on a separate Residents Abroad'. Interest on FOTRA securities is normally sheet of paper, put the total on the claim form and send paid with no UK Income Tax taken off. You don't need to the list with your claim. Your reference number is in the enter details of interest on FOTRA securities acquired from top-right corner of the front page of the form.
5 Write this 6 April 2013 onwards. But if you receive interest on FOTRA. number on all lists that you attach. securities with UK tax taken off, and you acquired the Send your completed form to: securities on or after 6 April 2013, enter the income and tax Pay As You Earn in part E of form R43(2018) to claim repayment of the tax. HM Revenue and Customs Interest from UK government FOTRA securities BX9 1AS ( gilts') acquired before 6 April 2013. United Kingdom If you're not resident in the UK you don't need to enter Quote your reference number when contacting us. You can: details of this interest on the claim form R43(2018). But if go to, you receive interest on FOTRA securities with UK tax taken abroad-offshore off, and you acquired the securities before 6 April 2013, phone us on +44 135 535 9022 (0300 200 3300 answer the question and enter the income and tax in part E.)
6 If phoning from the UK) of form R43(2018) to claim repayment of the tax. write to us at the above address 3. Relief under a double taxation treaty the EEA countries are: Austria, Belgium, Bulgaria, Croatia, If you're a resident of a country which has a double taxation Cyprus, Czech Republic, Denmark, Estonia, Finland, France, treaty with the UK, you may be able to apply for some of Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, your income to be paid with no UK tax (or a reduced rate Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, of UK tax) taken off. The types of UK income for which this Norway, Poland, Portugal, Romania, Slovakia, Slovenia, can usually be done are pensions, interest, royalties, flexible Spain, Sweden and the UK. pension and trivial commutation payments. b. you're resident in the Isle of Man or the Channel Islands c.
7 You've previously resided in the United Kingdom and are For more information: resident abroad for the sake of go to your health taxation-treaties-territory-residents-wi th-uk-income the health of a member of your family who is contact HM Revenue and Customs (read page 3 for our resident with you address and phone number) and tell us your country of d. you are or have been employed in the service of reisdence and what UK income you receive we will send the British Crown you a claim form e. you're employed in the service of any territory under Capital Gains Tax Her Majesty's protection You make a gain or loss if you sell or pass on all, or part of, f. you're employed in the service of a missionary society something you own (an asset), such as company shares or g. you're a widow, widower or surviving civil partner whose property.
8 You aren't normally liable to UK Capital Gains Tax late husband, wife or civil partner was employed in the if you're not resident in the UK. Although from 6 April 2015 service of the British Crown you're required to notify HM Revenue and Customs ( hmrc ) Note from 6 April 2010 (tax year 2010 to 2011 onwards). and will be liable for gains arising on the disposal of interests UK tax allowances aren't available solely on the grounds of in residential property located in the UK. Further information being a Commonwealth citizen. If you don't meet any one can be found at Capital Gains Tax for non-residents: UK of the conditions at (a) to (g) above, you can claim the same residential property, go to UK tax allowances as a UK resident if you meet any one of gains-tax-for-non-residents-uk-residenti al-property the conditions at (h), (i) or (j) below.
9 You'll need to have, or Helpsheet 278, Temporary non-residents and Capital Gains get, the documents mentioned below. Tax', available from Don't send these documents with your claim. Keep them in temporary-non-residents-and-capital-gain s-tax-hs278-self- case we ask to see them in support of your claim. assessment-helpsheet, gives details of the circumstances h. If you're a national of Israel or Jamaica you must have a in which temporary non-residents may be liable to document (for example, a passport) that shows you're a Capital Gains Tax. national of that country. i. If you're a national who is a resident of any of the 3 Claims for allowances following countries, you must get a certificate from the As a non-resident of the UK, you can claim the same UK tax tax authority of your country of residence stating that allowances as a UK resident if, at any time in the tax year, you're resident there for tax purposes for the period you meet any of the following conditions: of your claim and have a document (for example, a a.)
10 You're a British citizen or a national of another member passport) that shows you're a national of that country: state of the European Economic Area (EEA); Argentina, Australia, Azerbaijan, Bangladesh, Belarus, 4. Bolivia, Bosnia-Herzegovina, Botswana, Canada, Egypt, 5 Married couples and civil partners . Gambia, India, Indonesia, Ivory Coast (Cote d'Ivoire), Japan, Jordan, Kazakhstan, Korea (Republic of), Lesotho, joint income Malaysia, Montenegro, Morocco, New Zealand, Nigeria, You and your spouse or civil partner are treated separately Oman, Pakistan, Papua New Guinea, Philippines, Russian for UK tax purposes. If you both wish to claim a tax Federation, Serbia, South Africa, Sri Lanka, Sudan, repayment, each of you'll need to fill in a form R43(2018). Switzerland, Taiwan, Tajikistan, Thailand, Trinidad and If you and your spouse or civil partner live together, income Tobago, Tunisia, Turkey, Turkmenistan, Uganda, Ukraine, from investments held in joint names is usually treated as Uzbekistan, Venezuela, Vietnam or Zimbabwe.