2022/23 UK NON-RESIDENT TAX RETURN QUESTIONNAIRE

Category:	Fee:
Simple – from	£525 + VAT
Standard – from	£875 + VAT
Complex – from	£1,445 + VAT

The deadline for the 2022/23 Tax Return is 31st January 2024 if filed electronically and the paper filing deadline is 31st October 2023. 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.

1

Residential rental properties: Restriction of mortgage interest

From the 6th April 2020, mortgage interest has not been allowable as a rental expense. This has been replaced with a 20% tax credit based on the mortgage interest paid.

For more details on this please click here

2

Non-UK resident capital gains tax

From 6th April 2021, UK residents who owe Capital Gains tax on the disposal of UK residential property, will be required to file a Capital Gains Tax return, and pay any associated tax due within 60 days of completion. This measure will have effect for disposals that were complete on or after the 27th October 2021. If you disposed of a property before this date you have 30 days to file and settle the capital gains.

For more details on non-resident residential sales click here

3

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 Section 11 for the applicable criteria)

YesNo

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

YesNo

If yes, there is no need to provide the following information

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:

Are you a new client?YesNo

How did you hear about PJDTax?

Smart Search Agreement:

We are in the process of updating our KYC information for all new and existing clients. If you have not done so already, please sign our agreement to allow us to complete this process. You can download the document here

Have you signed the agreement?YesNo

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 2022/23:	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 2022/23?

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 2022/23:

1

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

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

2

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

For individuals who arrived in the UK in 2022/23:

1

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

2

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

3

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

4

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 2022/23 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 2022/23.

Employer details:

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

Did you receive rental income during 2022/23?

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

Did you receive rental income from another property in 2022/23?

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

Did you receive rental income from another property in 2022/23?

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

Did you receive rental income from another property in 2022/23?

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

Did you receive any sources of UK investment income in 2022/23? (e.g. interest, dividends or capital gains)

YesNo

Will you be attaching statements covering the 2022/23 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 2022/23?

YesNo

If you disposed of any assets during the year ended 5th April 2023, 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 2022/23?

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 2022/23:

Please confirm the number of days of annual leave in 2022/23:

	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 2022						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
May 2022	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
Jun 2022	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
Jul 2022	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	31S
Aug 2022	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
Sep 2022	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
Oct 2022	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	31M
Nov 2022	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
Dec 2022	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
Jan 2023	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
Feb 2023	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
Mar 2023	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
Apr 2023	1S	2S	3M	4T	5W
																											Totals

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

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Team JM

John McLaughlin – 0203 861 2951
john@pjdtax.co.uk

Urooj Sheikh – 0203 861 2940
urooj@pjdtax.co.uk

Jelina Maharjan – 0203 8612 973
Jelina@pjdtax.co.uk

Tan Hallam – 0203 8612 975
Tan@pjdtax.co.uk

Vahini Kohulathasan – 0203 861 2971
vahini@pjdtax.co.uk

Team AJ

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

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

Dan Phillips – 0203 861 2967
dan@pjdtax.co.uk

Kani Asian – 0203 8612 964
Kani@pjdtax.co.uk

Sruti Agarwal – 0203 8612 974
Sruti@pjdtax.co.uk

Team MP

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

Daby Miranda – 0203 861 2955
daby@pjdtax.co.uk

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

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

Ankita Mathurvaishya – 0203 861 2940
ankita@pjdtax.co.uk

Team PD

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

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

Dan Blythe – 0203 861 2957
danblythe@pjdtax.co.uk

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

Michelle Neckles-Simpson – 0203 861 2940
michelle@pjdtax.co.uk

Elif Buyuk – 0203 861 2968
elif@pjdtax.co.uk

Ashish Shrestha – 0203 8612 973
Ashish@pjdtax.co.uk

Shirlene Tome – 0203 8612 961
Shirlene@pjdtax.co.uk

Team WW

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

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

Jack Turner – 0203 861 2962
jack@pjdtax.co.uk

Daniella Ekwedike – 0203 861 2965
daniella@pjdtax.co.uk

Anam Akhter – 0203 8621 965
anam@pjdtax.co.uk