Spilt year treatment and foreign income

Hi, I arrived at UK on 28 Jun 2022 and have rented a property in UK since 11 Jul 2022. I have a sole trader business providing services in Hong Kong up to now. I do not start working in UK as employment or sole trader up to now. Having stayed in the UK for more than 183 days, I believe I am the tax resident for the tax year 2022-2023. Before 28 Jun 2022, I did not have any other ties to UK before arrival. I have not had any home in Hong Kong since 28 Jun 2022. And UK is the only home. Can I apply spilt year treatment case 4 only? What forms should I submit, eg SA100, SA106, SA109, SA103S or SA103F ? SA109 need to be submitted in paper form, all other forms, eg SA100 also need to be submitted in paper form together? How can I get the paper form of the above if need? I have registered self assessment online, still waiting the UTR letter. My foreign income in Hong Kong should be spilt into oversea part and UK part and reporting in which form? Thanks Best Regards FC

Hi,

As UK resident you are required to report your worldwide income to the UK.

You should check the Statutory Residence Test here RDR3 Statutory Residence Test as HMRC are unable to confirm whether or not you are eligible for split year treatment.    

RDR3 Statutory Residence Test

Please also see Tax on foreign income: Overview.  

Tax on foreign income

As SA109 is not supported by HMRC software you will need to purchase commercial software if you wish to submit your return online.  

You will find a list of commercial software suppliers here Self Assessment commercial software suppliers.  

Commercial software suppliers for Self Assessment

If you do not wish to purchase commercial software then the form will require to be submitted by paper by 31 October. Based on the information you have provided, you will require to complete SA100, SA103, and SA109. SA106 will only be required if you wish to claim Foreign Tax Credit Relief for any tax deducted on this income in Hong Kong.

Thank you.

SA109 must be filed in paper form? If yes, other forms SA100, SA103 and SA106 also must be filed in paper form together before 31 October 2023? And I need to acquire the forms by calling your department and they will be sent to me by mail?

Hi fcchco,
Yes, the full return all in paper must be filed by 31/10/23.
You can download the pages at:
Self Assessment tax return forms
You are also allowed to use the SA100 for reference only to allow you to meet the deadline.
Thank you. 

Can I download the form SA100 of 2022/23 for reference? I cannot find the form download from your link provided "Self Assessment tac return forms". Thank you.

If I have interest and dividend incomes every year from oversea life insurance policies and these incomes are reinvested in the policies without withdrawing to personal bank account, as tax resident, do I need to include/report these income in the tax return for the year 2022/23 ? Thank you.

Hi,

Please see guidance at:

HS321 Gains on foreign life insurance policies (2023)

Yes, you can download the SA100, It states for reference only but you can still use this:

Tax Return (2023)

Thank you.