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Posted Wed, 27 Nov 2024 13:48:24 GMT by L-I Am
I am a serving member of the RAF and I am posted overseas for 2 years to RAF Akrotiri Sovereign Base Area Cyprus. I complete an annual self assessment and have changed my address on my HMRC profile reflecting my service accommodation address at Akrotiri. On completion it stated that a P85 or SA109 should be completed when leaving the UK. I already understand that as I am an armed forces ‘crown servant’ serving overseas that I still pay UK taxes as I would in the UK, can you therefore confirm therefore there is no requirement to complete the P85 or SA109?
Posted Mon, 02 Dec 2024 13:32:44 GMT by HMRC Admin 17 Response

Hi ,
 
You are still classed as being on UK soil as a crown servant so the P85 and SA109 are not applicable  .

Thank you .
Posted Wed, 04 Dec 2024 12:15:13 GMT by Elliott Millward
Hello, I am serving overseas with the armed forces also. I need to file a tax return in relation to child benefit charge - however, following the definition of UK residency status for tax I would appear to still be defined as 'non-resident' meaning I am not eligible to use HMRC self-assessment and instead must use alternative software - is this true? Thank you.
Posted Wed, 04 Dec 2024 14:33:57 GMT by L-I Am
Elliot, I asked a similar question a while ago on one of these forums. They confirmed you could continue to use self assessment as normal because of the armed forces crown servant status when posted overseas.
Posted Wed, 04 Dec 2024 17:32:00 GMT by Elliott Millward
L-I Am, great - thank you!
Posted Mon, 09 Dec 2024 12:39:27 GMT by HMRC Admin 19 Response
Hi,
As armed forces are classed as being on UK soil then you are still UK resident no matter where you are based. You can see guidance here:
RDRM10520 - Residence: Particular Occupations: Crown Employees
Thank you.

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