Rental income from a UK property while living abroad.

28/05/2019 07:20:05
Hello everyone,
I’m new here,and hoping for some help;I am a British citizen that now lives in Canada,I rent out my old home,and am classed as a non resident landlord.I have my rent paid without the tax being taken out,hence I have to complete a Self assessment tax form.The rent I receive is below my tax allowance,so technically shouldn’t owe the revenue any tax,I have read online,that I have to apply using the form R43 I think,to claim my personal tax allowance,but as I’m a British citizen,don’t I automatically qualify for a tax allowance,and if not,when does this R43 form have to be sent,before or after they receive the Self assessment form,I would be grateful for any reply’s,thank you.

Re:Rental income from a UK property while living abroad.

28/05/2019 10:47:32
Hi Peter

Thank you for your question. Details of those who are entitled to receive the Personal Allowance can be found at the following link;


If you are entitled to the Personal Allowance, you can make a claim on your Self Assessment tax return on the Residence, remittance basis page (SA109), boxes 15 and 16 refer.

I hope this helps