2023/24 UK NON-RESIDENT TAX RETURN QUESTIONNAIRE

Category:	Fee:
Simple – from	£525 + VAT
Intermediate – from	£750 + VAT
Standard – from	£975 + VAT
Complex – from	£1,775 + VAT

The deadline for the 2023/24 Tax Return is 31st January 2025 if filed electronically and the paper filing deadline is 31st October 2024. Late submission will incur a minimum penalty of £100 even if there is a refund due.

Complete the questionnaire as accurately as possible. Ensure that you indicate the currency used where possible. Upload any supporting documentation and provide additional notes in Section 8. When complete, click Submit in Section 9.

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 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 may affect you, we recommend consulting your regular PJD Tax representative who will provide you with further information.

4

Yearly average exchange rates

USD - 1.2529
EUR - 1.1543
CHF - 1.1117
CAN - 1.6896
SGD - 1.6844
HKD - 9.8033

Personal details:

First name:
Last name:
Address:

Are you a politically exposed person?

(For the applicable criteria refer here)

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 the 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 PJD Tax?

SmartSearch Agreement:

We are in the process of updating our KYC information for all new and existing clients. If you have not done so already, 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). 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 an interactive calendar which can be found here.

Number of days/workdays spent in the UK in 2023/24:	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 2023/24?

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 2023/24:

1

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

(If your spouse works overseas 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 2023/24:

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 confirm the date they ceased their employment)

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 2023/24 with regards to any previous employment in the UK?

YesNo

If so, attach copies of all your payslips and vesting schedules for any stock awards that vested in 2023/24.

Did you work any days in the US?

YesNo

If so, complete our Online Workday Calendar as accurately as possible. When marking workdays, ensure that you include any weekends worked and specify the US State you were located in. You should also indicate for each workday if you were working in the US, the UK or another foreign country.

Employer details:

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

Did you receive rental income during 2023/24?

YesNo

Address of Property 1:

Tick if jointly owned:
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 & renewals:
Mortgage interest only**:
Other financial costs:
Legal, management & 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 2023/24?

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 & renewals:
Mortgage interest only**:
Other financial costs:
Legal, management & 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 2023/24?

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 & renewals:
Mortgage interest only**:
Other financial costs:
Legal, management & 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 2023/24?

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 & renewals:
Mortgage interest only**:
Other financial costs:
Legal, management & 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 2023/24? (e.g. interest, dividends or capital gains)

YesNo

Will you be attaching statements covering the 2023/24 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

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

Indicate that you have provided your share of the dividend only:

Yes

Company:	Currency:	Dividend:	Tax:

Did you dispose of any assets in 2023/24?

YesNo

If you disposed of any assets during the year ended 5th April 2024, 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 2023/24?

YesNo

Property address:

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

If you made any capital improvements, 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.

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 use this area to upload files for submitting with this form (allowed file types: jpg, jpeg, png, gif, pdf, docx, doc, xls, xlsx, eml, msg, zip; file size limit is 35Mb for all files):

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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.

Provide your email address below to receive confirmation of your submission.

We cannot proceed with the preparation of your tax return until we receive a signed copy of this questionnaire. By clicking “I agree” below, you confirm that your electronic signature should be acknowledged as the legal equivalent of your manual signature and having read our terms and conditions, you consent to be bound by these. You are also agreeing that the information provided in the questionnaire is complete and correct to the best of your knowledge.

By signing this you confirm that you have read the above disclosures and authorise PJD Tax Consultants Ltd to use SmartSearch.

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SMART SEARCH AGREEMENT LETTER

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TERMS & CONDITIONS

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Team JM

John McLaughlin – 020 3861 2951
john@pjdtax.co.uk

Urooj Sheikh – 020 3861 2966
urooj@pjdtax.co.uk

Riyazul Islam – 020 3861 2973
riyazul@pjdtax.co.uk

Jelina Maharjan – 020 3861 2946
jelina@pjdtax.co.uk

Tan Hallam – 020 3861 2975
tan@pjdtax.co.uk

Vahini Kohulathasan – 020 3861 2971
vahini@pjdtax.co.uk

Anoth Baskaran – 020 3861 2964
anoth@pjdtax.co.uk

Team AJ

Andrew Jones – 020 3861 2943
andrew@pjdtax.co.uk

Thomas Cheung – 020 3861 2956
thomas@pjdtax.co.uk

Arun Sharma – 020 3861 2967
arun@pjdtax.co.uk

Kamran Uddin – 020 3861 2970
kamran@pjdtax.co.uk

Sruti Agarwal – 020 3861 2974
sruti@pjdtax.co.uk

Team MP

Michèle Pizzey – 020 3861 2942
michele@pjdtax.co.uk

Daby Miranda – 020 3861 2955
daby@pjdtax.co.uk

Amy Kasemsuk – 020 3861 2952
amy@pjdtax.co.uk

Adonis Ushendibaba – 020 3861 2960
adonis@pjdtax.co.uk

Harnoor Singh – 020 3861 2977
harnoor@pjdtax.co.uk

Chanosan Sivaloganathan – 020 3861 2958
chanosan@pjdtax.co.uk

Ankita Mathurvaishya – 020 3861 2963
ankita@pjdtax.co.uk

Khush Shah – 020 3861 2959
khush@pjdtax.co.uk

Team PD

Paul Devonshire – 020 3861 2941
paul@pjdtax.co.uk

Bonnetta Brady – 020 3861 2945
bonnetta@pjdtax.co.uk

Anusa Sivayoganathan – 020 3861 2947
anusa@pjdtax.co.uk

Michelle Neckles-Simpson – 020 3861 2954
michelle@pjdtax.co.uk

Elif Buyuk – 020 3861 2968
elif@pjdtax.co.uk

Ashish Shrestha – 020 3861 2972
ashish@pjdtax.co.uk

Luke Gowthorpe – 020 3861 2950
luke@pjdtax.co.uk

Team WW

Warwick Wilson – 020 3861 2944
warwick@pjdtax.co.uk

Omar Hussain – 020 3861 2948
omar@pjdtax.co.uk

Maira Atif – 020 3861 2965
maira@pjdtax.co.uk

Jack Turner – 020 3861 2962
jack@pjdtax.co.uk

Daniella Ekwedike – 020 3861 2969
daniella@pjdtax.co.uk

Anam Akhter – 020 3861 2953
anam@pjdtax.co.uk