2019/20 UK NON-RESIDENT TAX RETURN QUESTIONNAIRE

2019/20 UK NON-RESIDENT
TAX RETURN QUESTIONNAIRE

YEAR ENDED APRIL 5TH, 2020

Welcome to the online questionnaire…

2019/20 NON-RESIDENT TAX RETURN PREPARATION FEES

Category:	Fee:
Simple – from	£475 + VAT
Standard – from	£725 + VAT
Complex – from	£975 + VAT

The deadline for the 2019/20 Tax Return is 31st January 2021 if filed electronically and the paper filing deadline is 31st October 2020. Late submission will incur a minimum penalty of £100 even if there is a refund due.

Please complete the questionnaire as accurately as possible. Please ensure that you indicate the currency used where possible. Please upload any supporting documentation and provide additional notes in Section 9. When complete, please click Submit in Section 10.

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Residential rental properties: Restriction of mortgage interest

From 6th April 2017, HMRC began to phase out the amount of mortgage interest individuals may claim as a deduction against residential rental properties.

For 2018/19, the restriction has been reduced to 50%. The percentage will be lowered to 25% for 2019/20 and this will be the final tax year mortgage interest is an allowable rental expense.

More information can be found on our website:

https://pjdtax.co.uk/updates/post/residential-landlords-are-you-aware-of-the-changes

Non-UK resident capital gains tax

From 6th April 2015, Non-UK residents are subject to UK capital gains tax on the sale of UK property.

If you are considering selling your UK property, you should note that you are required to notify HM Revenue & Customs within 30 days of conveyance by completing the online NRCGT Tax Return even if no tax is due.

Failure to do so will result in penalties.

Please follow the relevant links:

https://pjdtax.co.uk/updates/post/non-resident-capital-gains-tax

https://www.gov.uk/guidance/capital-gains-tax-for-non-residents-uk-residential-property

Temporary non-UK residence

It is important to be aware that if you were previously a UK resident and you dispose of certain assets whilst you are a Non-UK resident, you may face a UK capital gains tax charge upon returning to the UK. Theses rules will apply if:

You were resident in the UK for four out of the seven years prior to your departure.
You owned the assets sold prior to your departure from the UK.
You return to the UK within five tax years from your departure.

If you believe that any of the above topics may affect you, we recommend consulting your regular PJD Tax representative who will provide you with further information.

Personal details:

First name:
Last name:
Address:

Are you a politically exposed person?

(Please refer to this page for the applicable criteria)

YesNo

Are your personal details the same as last year’s questionnaire?

YesNo

Email address:
Mobile phone:
Marital status:
Date of birth:
National insurance number:
Unique taxpayer reference:
Date of arrival in the UK:
Date of departure from UK:

Would you like us to request agent authorisation to correspond with HMRC on your behalf?

YesNo

Have you previously been a UK resident?

YesNo

Date UK residence began:	Date UK residence ended:

Refund details:

If you are due a refund of tax, the fastest way to receive it is directly into your UK bank account (this includes Isle of Man and Channel Island accounts). Please fill in the boxes below with your details:

Name of bank:	Name of account holder(s):	Sort code (6 digits):	Account number (8 digits):

There is a calendar in Section 8 to assist with completing this section:

Number of days/workdays spent in the UK in 2019/20:	Days:	Workdays:
A UK day is a day where you are present in the UK at midnight. A UK workday is a day where you work for more than 3 hours in the UK.

Did you have a home overseas in 2019/20?

YesNo

Were you resident in the UK for one or more of the previous three tax years?

YesNo

For individuals who left the UK in 2019/20:

What date did you begin full-time employment overseas?:

(If your spouse works overseas please also confirm the date they began their employment).

On what date did you cease to have a home in the UK?:

For individuals who arrived in the UK in 2019/20:

On what date did you cease to have a home overseas?:

On what date did you begin to have a home in the UK?:

When did you begin full time employment in the UK?:

When did you cease full-time overseas employment?:

(If your spouse worked overseas please confirm the date they ceased their employment)

Please be advised that we may need to request further details from you if we are unable to determine your residency status from the information you have provided above.

Did you receive any deferred stock awards or cash payments in 2019/20 with regards to any previous employment in the UK?

YesNo

If so, please attach copies of all your payslips and vesting schedules for any stock awards that vested in 2019/20.

Employer details:

	Employer 1:	Employer 2:
Employer name:
Date started:
Date ended:

Did you receive rental income during 2019/20?

YesNo

Address of Property 1:

Please tick if jointly owned:
Please tick if data provided is your share only:
Name of joint-owner if applicable:
Date property first available for rent:
Date property ceased to be available for rent:
How many days did you occupy the property during the year?

Income:
Rent:
Expenses:
Ground rent, rates, insurance:
Property repairs, maintenance and renewals:
Mortgage interest only**:
Other financial costs:
Legal, management and other professional fees:
Costs of services provided, including wages:
Cost incurred of furniture and appliances replaced:
Other expenses:

** Here is a link to our website with a useful article on changes to the taxation of residential landlords

(https://pjdtax.co.uk/updates/post/residential-landlords-are-you-aware-of-the-changes)

Did you receive rental income from another property in 2019/20?

YesNo

Address of Property 2:

Please tick if jointly owned:
Please tick if data provided is your share only:
Name of joint-owner if applicable:
Date property first available for rent:
Date property ceased to be available for rent:
How many days did you occupy the property during the year?

Income:
Rent:
Expenses:
Ground rent, rates, insurance:
Property repairs, maintenance and renewals:
Mortgage interest only**:
Other financial costs:
Legal, management and other professional fees:
Costs of services provided, including wages:
Cost incurred of furniture and appliances replaced:
Other expenses:

** Here is a link to our website with a useful article on changes to the taxation of residential landlords

(https://pjdtax.co.uk/updates/post/residential-landlords-are-you-aware-of-the-changes)

Did you receive rental income from another property in 2019/20?

YesNo

Address of Property 3:

Please tick if jointly owned:
Please tick if data provided is your share only:
Name of joint-owner if applicable:
Date property first available for rent:
Date property ceased to be available for rent:
How many days did you occupy the property during the year?

Income:
Rent:
Expenses:
Ground rent, rates, insurance:
Property repairs, maintenance and renewals:
Mortgage interest only**:
Other financial costs:
Legal, management and other professional fees:
Costs of services provided, including wages:
Cost incurred of furniture and appliances replaced:
Other expenses:

** Here is a link to our website with a useful article on changes to the taxation of residential landlords

(https://pjdtax.co.uk/updates/post/residential-landlords-are-you-aware-of-the-changes)

Did you receive rental income from another property in 2019/20?

YesNo

Address of Property 4:

Please tick if jointly owned:
Please tick if data provided is your share only:
Name of joint-owner if applicable:
Date property first available for rent:
Date property ceased to be available for rent:
How many days did you occupy the property during the year?

Income:
Rent:
Expenses:
Ground rent, rates, insurance:
Property repairs, maintenance and renewals:
Mortgage interest only**:
Other financial costs:
Legal, management and other professional fees:
Costs of services provided, including wages:
Cost incurred of furniture and appliances replaced:
Other expenses:

** Here is a link to our website with a useful article on changes to the taxation of residential landlords

(https://pjdtax.co.uk/updates/post/residential-landlords-are-you-aware-of-the-changes)

Did you receive any sources of UK investment income in 2019/20? (e.g. interest, dividends or capital gains)

YesNo

Will you be attaching statements covering the 2019/20 UK tax year showing all investment income?

YesNo

It is only necessary to provide details below if it is not supported by the statements provided

Did you receive interest income?

YesNo

Please indicate that you have provided your share of the interest only:

Yes

Account / asset:	Joint? Y / N:	Currency:	Gross interest:	Tax:

Did you receive dividend income? (including reinvested dividends)

YesNo

Please indicate that you have provided your share of the interest only:

Yes

Company:	Currency:	Dividend:	Tax:

Did you dispose of any assets in 2019/20?

YesNo

If you disposed of any assets during the year ended 5th April 2019, please provide following details. This includes shares and securities, traded options and currency transactions including offshore currency loans.

Asset description:	CUSIP / ISIN*:	Currency:	Date acquired:	Cost:	Date sold:	Proceeds:

* Fund investments will have an identifying code also known as a CUSIP OR ISIN. We will need this to check whether the fund is on the UK reporting list and will ultimately determine the treatment of any gain/loss. These can be found on the brokerage statements.

Did you sell a UK residential property (e.g. main residence or rental) in 2019/20?

YesNo

Property address:

Date of purchase:		Date of sale:
Purchase price:		Sale proceeds:

If you made any capital improvements, please complete the below:

If you lived in the property as your only or main dwelling at any time during the period of ownership, part or all of the gain may not be liable to UK capital gains tax.

Please show below the periods that you occupied the property and the periods it was available to rent or vacant:

Select status:
Select status:
Select status:
Select status:
Select status:
Select status:

Please only complete this calendar, if you are claiming overseas workday relief or if you arrived/departed the UK in 2019/20:

	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	31
Apr 2019						6S	7S	8M	9T	10W	11T	12F	13S	14S	15M	16T	17W	18T	19F	20S	21S	22M	23T	24W	25T	26F	27S	28S	29M	30T
May 2019	1W	2T	3F	4S	5S	6M	7T	8W	9T	10F	11S	12S	13M	14T	15W	16T	17F	18S	19S	20M	21T	22W	23T	24F	25S	26S	27M	28T	29W	30T	31F
Jun 2019	1S	2S	3M	4T	5W	6T	7F	8S	9S	10M	11T	12W	13T	14F	15S	16S	17M	18T	19W	20T	21F	22S	23S	24M	25T	26W	27T	28F	29S	30S
Jul 2019	1M	2T	3W	4T	5F	6S	7S	8M	9T	10W	11T	12F	13S	14S	15M	16T	17W	18T	19F	20S	21S	22M	23T	24W	25T	26F	27S	28S	29M	30T	31W
Aug 2019	1T	2F	3S	4S	5M	6T	7W	8T	9F	10S	11S	12M	13T	14W	15T	16F	17S	18S	19M	20T	21W	22T	23F	24S	25S	26M	27T	28W	29T	30F	31S
Sep 2019	1S	2M	3T	4W	5T	6F	7S	8S	9M	10T	11W	12T	13F	14S	15S	16M	17T	18W	19T	20F	21S	22S	23M	24T	25W	26T	27F	28S	29S	30M
Oct 2019	1T	2W	3T	4F	5S	6S	7M	8T	9W	10T	11F	12S	13S	14M	15T	16W	17T	18F	19S	20S	21M	22T	23W	24T	25F	26S	27S	28M	29T	30W	31T
Nov 2019	1F	2S	3S	4M	5T	6W	7T	8F	9S	10S	11M	12T	13W	14T	15F	16S	17S	18M	19T	20W	21T	22F	23S	24S	25M	26T	27W	28T	29F	30S
Dec 2019	1S	2M	3T	4W	5T	6F	7S	8S	9M	10T	11W	12T	13F	14S	15S	16M	17T	18W	19T	20F	21S	22S	23M	24T	25W	26T	27F	28S	29S	30M	31T
Jan 2020	1W	2T	3F	4S	5S	6M	7T	8W	9T	10F	11S	12S	13M	14T	15W	16T	17F	18S	19S	20M	21T	22W	23T	24F	25S	26S	27M	28T	29W	30T	31F
Feb 2020	1S	2S	3M	4T	5W	6T	7F	8S	9S	10M	11T	12W	13T	14F	15S	16S	17M	18T	19W	20T	21F	22S	23S	24M	25T	26W	27T	28F	29S
Mar 2020	1S	2M	3T	4W	5T	6F	7S	8S	9M	10T	11W	12T	13F	14S	15S	16M	17T	18W	19T	20F	21S	22S	23M	24T	25W	26T	27F	28S	29S	30M	31T
Apr 2020	1W	2T	3F	4S	5S
																											Totals

KEY: UKUK business day (UK) FOther foreign business day (F) NNon-business day (N)

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Please use this space to add on to any sections where you did not have enough room, or attach further pages if necessary.

By providing your email address below, a copy of your submission will be sent you.

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Team Leader: Andrew Jones

Andrew Jones – 0203 8612 943
andrew@pjdtax.co.uk

Thomas Cheung – 0203 8612 956
thomas@pjdtax.co.uk

Aleene Boyadjian – 0203 8612 964
aleene@pjdtax.co.uk

John McLaughlin – 0203 8612 951
john@pjdtax.co.uk

Brian Fernandes – 0203 8612 954
brian@pjdtax.co.uk

Daniela Diemuodeke – 0203 8612 954
Daniela@pjdtax.co.uk

Team Leader: Michèle Pizzey

Michèle Pizzey – 0203 8612 942
michele@pjdtax.co.uk

Amy Kasemsuk – 0203 8612 952
amy@pjdtax.co.uk

Rebecca Cumberbatch – 0203 8612 963
rebecca@pjdtax.co.uk

Chanosan Sivaloganathan – 0203 8612 958
Chanosan@pjdtax.co.uk

Team Leader: Paul Devonshire

Paul Devonshire – 0203 8612 941
paul@pjdtax.co.uk

Daniel Blythe – 0203 8612 957
Danblythe@pjdtax.co.uk

Bonnetta Brady – 0203 8612 945
bonnetta@pjdtax.co.uk

Anusa Sivayoganathan – 0203 8612 961
anusa@pjdtax.co.uk

Emily Golmohamad – 0203 8612 961
emily@pjdtax.co.uk

Team Leader: Warwick Wilson

Warwick Wilson – 0203 8612 944
warwick@pjdtax.co.uk

Omar Hussain – 0203 8612 948
omar@pjdtax.co.uk

Geneva Gomes – 0203 8612 965
geneva@pjdtax.co.uk

Anam Akhter – 0203 8612 962
anam@pjdtax.co.uk

Supporting documentation can be uploaded in Section 9

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