Rental income - split case and how to inform

Hello, my case is - Arrived at the UK on 1 Jan 2023, not a tax resident at UK before; - Stayed at airbnb but then rented a home which rental started on 1x Jan 2023; moved into it on 2x Jan 2023 and stayed there for over 30 days between 1x Jan 2023 and 5 Apr 2023; (I believed I am a tax resident by the 2nd automatic UK test) - Did not work between 1 Jan 2023 and 5 Apr 2023; (I believed case 4 of the split treatment applied to this case) - During the period from 1 Jan 2023 and 5 Apr 2023, apart from very small (nominal) amount of bank interest income, the other only income I had was an overseas property rental income equivalent to about £2400 (before expenses deduction); and the rental contract was terminated on 28 Feb 2023. Please confirm my understanding that: (1) Since my total income for the period from 1 Jan 2023 to 5 Apr 2023 was less than £50,000, I do not need to send a Self Assessment tax return; (2) For the £2400 rental income received from the date I became the tax resident (i.e. 1 Jan 2023) to the tax year ended 5 Apr 2023, I must tell HMRC. (3) Refer to (2), if so, should I call HMRC to declare on the rental income?

Hi,

You will need to register for self assesment to declare the foreign rental income and also to claim split year treatment by completing the SA109 residence section. You need to send the whole return together so you cannot file online unless you purchase 3rd party software.

Thank you.

Thank you for your information. I have three follow up questions? (1) If I purchase 3rd party software online to file SA109, is it the deadline for all my tax filing will be 31 Jan 2024? (2) Apart from SA109, do I need to file SA100 (Self Assessment Tax Return)? (3) If I need to file SA100, should I only report the foreign income from 1 Jan 2023 (i.e. the date I became a UK resident, non-domiciled) to 5 Apr 2023? Or, alternatively, should I report the full year foreign income from 6 Apr 2022 to 5 Apr 2023 which in fact include the income when I was not a UK tax resident? Thank you in advance.

Hi,
 

Thank you for your question. In relation to your question, if you purchase 3rd party software to submit the 2022/2023 Self-Assessment Tax Return online, then the deadline for completion is 31st January 2024, however, if you do not wish to purchase the software, then the paper deadline would be the 31st October 2023. In line with submitting the SA109 Residence/ Remittance pages, the standard SA100 would need to be completed. I would advise that the requirement would be to report foreign income from 6th April 2022 to 5th April 2023 with any foreign tax paid listed in the appropriate boxes. Thanks

Hi, Thanks you for your reply. There is one thing that I am unsure about your last reply. I moved to U.K. in Jan 2023. I would claim split year treatment. Is that I declare those foreign income for the period from Jan 2023, ie the date when I moved to U.K.?

Hi,

Thank you for your question. Unfortunately, your question is not applicable to this forum. Please call 0300 200 330 quoting your National Insurance number .

Thank you.