Non-resident claim form updated

21 Jan Non-resident claim form updated

HMRC has published new versions of the R43 form together with associated guidance to include mention of flexible pension payments. The R43 is a form that allows certain non-resident taxpayers to claim UK personal allowances or a repayment of UK tax paid. The form needs to be submitted within 4 years of the tax year-end. For example a claim can be made on an R43 form for the 2014-15 tax year at any time up to 5 April 2019.

The guidance also explains how taxpayers resident in a country which has a Double Taxation treaty with the UK can apply for UK source income be paid with no UK tax (or a reduced rate of UK tax) taken off. This usually applies to UK income relating to pensions, interest and royalties. Taxpayers who complete a Self Assessment form should not use the R43 form.

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