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Posted Mon, 16 Dec 2024 15:15:50 GMT by nic_mitchell
Hi I've just become a non-resident landlord, I'm living in Jersey and my property is in the UK. Can you please advise how property income is covered under the double tax-treaty? Where do I need to declare the income? And, where will I pay tax?
Posted Fri, 27 Dec 2024 11:47:01 GMT by HMRC Admin 32 Response
Hi,
Please have a look at the tax treaty at:
Jersey: tax treaties
Article 6 covers income from immoveable property. It advises that property income arising in the UK, can be taxed in the UK. You declare this income in a Self Assessment Tax Return.  
If you have not already done so, you can register for self assessment at:
Check how to register for Self Assessment
You will need to declare that you are not resident in the UK and this is done on the supplementary page SA109, while the property income and expenses are declared on SA105.  
Paper versions of the tax return can be downloaded at:
Self Assessment tax return forms
You cannot submit the tax return online, unless, you can verify your identity and obtain a governemt gateway user ID and password and you buy a commerical tax return. 
A list of commericial suppliers can be found at:
Self Assessment commercial software suppliers
Thank you.

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