Skip to main content

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

Posted Tue, 07 Jun 2022 10:18:17 GMT by TT
Hi, I would like to ask about the treatment of my PAYE. I have just relocated the UK recently. I have a full time employment in foreign country before 28/2/2022 and moved into the UK on 10/3/2022, I am then started another full time employment on 21/3/2022. I received my salary from the company for the period 21/3/2022 - 30/4/2022 in lump-sum on 14/4/2022, after deduction on PAYE. Based on the information I read through, for the tax year 2021/22, I stayed in the UK for less than 46 days and so I am not a tax residence here, but I have to paid for any salary derived from the UK. But I am also aware of split year treatment on the first year moving into the UK. So my question is: 1. Do I need to file any tax return for year 2021/22 (haven't got any letter from Tax deepartment yet)? 2. Do I need to apply split year treatment and if yes, how should I file it? 3. My salary from UK for the period 21/3/2022 - 6/4/2022 (tax year 2021/22) is less than personal allowance. How should I indicate this part of income is for prior tax year while it is being paid in the current tax year? Thanks a lot for your helps.
Posted Tue, 07 Jun 2022 13:37:53 GMT by HMRC Admin 17

If you were non UK resident 21/22 and received no UK income in that year then we wouldnt normally ask you to complete a Self Assessment form.

If you received income from abroad in 22/23 and wish to claim Split Year Treatment then you must register for Self Assessment online
to sumit a tax return form.

See Link:

Register for Self Assessment    .

Thank you.

You must be signed in to post in this forum.