Split-year treatment

For split-year treatment, any form has to fill and submit?

Hi Peggy,

If claiming split year, you need to complete the self assessment tax return to include SA100 and SA109.

Thank you.

Hi, I have seen a few responses to similar questions on this - one (gary lam)saying that 'If you qualify for split year then you only report any foreign income for the UK part of the year' with no mention of filling in specific forms, one saying that you can indicate this using the 'Residence and remittance basis' section of the online assessment, and this one saying to include specific forms. I have used the tests to validate that split year treatment applies for me. I am trying to fill my online assessment in, and will include foreign income for the UK part of the year only, but how do I access the relevant pages in the online form to show the dates that I was in the UK vs not (presumably the referred to 'Residence and remittance basis' section and/or SA100/SA109, but I cannot see these) Secondly, what happens next year? How do I inform HMRC that I am no longer tax resident? Thank you

Hi BackToAus,
To claim split year treatment, requires the completion of a Self Assessment tax return.
The SA100 (tax return), SA109 (residence) and any supplementary pages required to declare your UK residence income and gains.
The HMRC online tax return, does not support the completion of the residence section and cannot be used to submit the tax return online.
If you have a government gateway user ID and password, you can buy a commercial tax return that supports residence and submit that version online.
A list of commercial suppliers can be found here:
Self Assessment commercial software suppliers.
If you cannot verify your identity to obtain a government gateway ID, you will need to download and print off a paper tax return here:
Self Assessment tax return forms