How to fill in SA 100 Form if I worked overseas before becoming a tax resident of the UK?

Hi, I relocated to the UK in October 2023 and I have question on filling in the SA 100 Form. I still worked in another country during April 2023 to September 2023 and then came to UK in October 2023. I didn't have a job and was not self-employed in the UK and for any employers in other countires at all during October 2023 to 5 April 2024. I only start working again in the UK at the end of April 2024, i.e. after the tax year of2023/24. Should I put an 'x' in the 'yes' box for the Employment section in SA 100 Form for 2023/24? Thanks.

Hi AnnW,
As you were in the UK for more that 183 days, you are treated as UK tax resident for the whole tax year.
You will need to review the guidance on split year treatment, to determine whether split year applies.
If it does, you will need to complete SA109 to claim this.
You would then only declare your UK income in the whole tax year and your worldwide income from the date your arrived in the UK.
For the purposes of full disclosure, you would declare your non UK income for the period you were not in the UK, as a free hand note.
If split year treatment does not apply, then you will have to declare your world wide income for the whole tax year and claim a foreign tax credit for any foreign tax paid, provided there is a tax treaty with the UK and the other countries.
RDR3 Statutory Residence Test
Thank you. 

Thank you very much for the information. I have called HMRC to request SA100 and SA109 paper forms. However, I have some questions in filling in the forms. 1.On the top left in page TR1, I can see UTR and NINO. Should I fill in my unique tax reference and national insurance number? 2. Below UTR and NINO, there is Employer reference. What should I fill in if I was not in any full-time or part-time employment for tax year 2023/24? 3. Below UTR, NINO and Employer reference, I can see 'Date'. Should I fill in the date of completing the form? 4. Below Date, there is HM Revenue and Custom Office address. What should I fill in in the squared bracket underneath? 5. On the right-hand side of the information aforementioned, there is 'Issue address' and a large squared brakcet below. Should I fill in my home address in the squared bracket? Thanks again for your help.

Hi,

In answer to your questions:

1. Yes.
2. Leave the box blank.
3. Yes, please use the date you are completing the form.
4. H.M. Revenue and Customs, Self Assessment, BX9 1AS.
5. Please enter your current private address.

Thank you.

Dear officer, Thank you very much for your reply to my questions. I have one addtional question on sending the finished tax return to HMRC. Should I send my finished self assessment SA100 and SA109 to the address "H.M. Revenue and Customs, Self Assessment, BX9 1AS"? Thanks again for your help. I hope I can send out my tax return very soon.

Hi 
Yes you should.
Please see the guidance regarding deadlines at: Self Assessment tax returns: Deadlines
Thank you

Dear officer, Thank you so much for your help and advice. I have sent out the tax return via Royal Mail's special delivery on 29th August. I received a phone call with number +44 7543 999633 displayed on my phone this morning. I hear a voice recording saying that it's a call from HMRC and got a document being held or so. I worried that it might be a scam call and immeidately hung up. Could you kindly advise the phone number of HMRC that will displayed on my mobile in case you have follow-up actions for my tax return? Thanks again for your help. I look forward to hearing from you again.

Hi AnnW,
Please contact us by webchat or by phone, here:
Self Assessment: general enquiries 
And we can advise you on whether we have tried to contact you, and what for.
Thank you.