Personal Tax

I and my family came to the UK under BNO visa programme on 14/08/2022 and we don't have any connections with the UK before that. We stayed in a hotel until moving to our new home on 03/09/2022, which, the tenancy agreement was made on 02/09/2022. I have been a self-employed in Hong Kong sine 2001 and the business is still continued today. I tried to file my Self Assessment tax return online so a registration application was submitted to HMRC. I am now waiting for reply. At the moment, I would like to clarify the following situations. 1. Should I report self employed even the business is in Hong Kong? 2. Can I apply for split year treatment? Am I belong to Case 4? Counting from 03/09/2022? 3. Do I have to submit my tax return before 31/10/2023 if I apply for split year treatment? Or I still can do online until 31/01/2024? Thank you very much!

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income

The guidance at RDRM12150 will help you work out if split year treatment applies. 

RDRM12150 - Residence: The SRT: Split year treatment

HMRC cannot advise you on which case this applies under as it is up to you to determine this based on the guidance available. You cannot file online if applying for split year treatment as the SA109 is not compatible with our system. You will need to file by paper or buy commercial software

Thank you.