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Posted Tue, 04 Oct 2022 13:41:01 GMT by AMER
WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.
Posted Tue, 04 Oct 2022 16:16:58 GMT by Richard Coombs
I am trying to help my sister complete a SA form. She was UK tax resident up to and including tax year 2021/22 and worked full time for a UK employer until 23 November 2021. She left the UK a few days after that date and took up full time employment overseas where she still lives and works and will remain until at least the end of the current tax year (2022/23). She will qualify for the split year treatment under the 3rd automatic overseas test. She has never had to complete a SA return before so she has now registered and has been given a UTR. I am struggling to see where I select split year treatment on the HMRC online return software, or can it not be done on this? Also, I assume that the only income I need to include is her UK income for her time prior to the split year date, i.e. all of her overseas income is ignored? Thank you
Posted Wed, 05 Oct 2022 15:50:55 GMT by HMRC Admin 2

You can find guidance here:

RDRM11700 - Residence: The SRT: Days spent in the UK: Contents

Thank you.
Posted Tue, 11 Oct 2022 12:51:39 GMT by HMRC Admin 19
Hi Richard Coombs,

If you qualify for split year then you only report any foreign income for the UK part of the year. You can see more information here:

RDRM12000 - Residence: The SRT: Split year treatment: Contents

If you do not qualify then you will need to report all your foreign income to the UK. You can see guidance here:

Tax on foreign income 

The guidance below will help you work out if split year treatment applies.

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only                                                                                 

If so, you need to complete form SA109 which cannot be done online unless you purchase third party software:

Self Assessment commercial software suppliers                                                                        

Alternatively, you can submit the return in paper form. Whichever method you select, the whole return must be done that way so you cannot file online and then submit the SA109 by paper.

Thank you

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