Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 21 Jan 2022 05:49:30 GMT by williamcfw chan
Hi, I arrived Uk on 7/1/2022 and intended to live in Uk thereafter. I would like to apply split year treatment for 2021/22 tax year so that my income before coming to Uk are not subjected to Uk tax. So, when and should I start to apply for the tax year treatment? Before I do my self assessment for 2021/22 or I have to start applying right now? What about the income and cgt on the oversea part, do I still need to report all of them though I expect it should be excluded for UK tax by split year treatment? Thanks
Posted Fri, 21 Jan 2022 13:43:45 GMT by HMRC Admin 10
Hi

You will need to check and see if you qualify for split year treatment here.

You need to classed as UK resident in the first instance to qualify for split year.

If you are classed as UK non resident for the year then you will only declare your income for the UK part of the year.

Residence: The Statutory Residence Test (SRT): contents

Thankyou.

Regards.
Posted Fri, 21 Jan 2022 23:41:24 GMT by williamcfw chan
I believe I will be resident for 21/22 tax year under second automatic Uk test. Will hmrc notify me after I am considerd as tax resident for 21/22 or I have to contact hmrc for reporting imcomes?
Posted Mon, 24 Jan 2022 12:09:25 GMT by HMRC Admin 17

Hi,
 
If you are UK tax resident and there is income to report that is not done through PAYE then you will need to check SA criteria
to see if you need to complete a tax return :

Self Assessment tax returns    .

Thank you.
Posted Mon, 24 Jan 2022 13:32:51 GMT by williamcfw chan
Hi, I want to know who will decide whether I am a tax resident or not? HMRC? Myself?
Posted Mon, 24 Jan 2022 15:31:32 GMT by HMRC Admin 17

Hi,
 
It is your responsibility to check the guidance and apply to your own circumstance to determine if you are UK tax resident or not.

Guidance can be found here :

RDR3 Statutory Residence Test    .

Thank you.
Posted Mon, 24 Jan 2022 19:51:28 GMT by williamcfw chan
Thank you Is there a deadline to apply for splity year treatment for 21/22 tax year?
Posted Tue, 25 Jan 2022 09:02:41 GMT by HMRC Admin 17

Hi,
 
If you are claiming this thrgouh self assessment then it will be the self assessment deadlines.

See link:

Self Assessment tax returns     .

Thank you.

You must be signed in to post in this forum.