First Time Filing Tax Return

Hi I have moved to UK and started to work in August 2022 till now and this is my first time to file tax. Under 2022/2023 tax year, the salary received is about GBP 19,000 before tax. Apart from PAYE income, I receive foreign bank interest. As a first timer to file tax, I would like to know: 1) What are the steps to file tax? Is it to register UTR first? 2) How to apply Split Year Treatment as I only started to work from August 2022? 3) How to file foreign bank interest? I have already downloaded the exchange rate provided by HMRC. 4) Can the above be submitted online? I have Government Gateway ID created. Thank you very much

Hi FKRL,
Firstly, you will need to review the guidance at residence, domicile and remittance (RDR1)
Residence, domicile and the remittance basis: RDR1

From there you will need to review RDR3 (there is a link in RDR1) to determine your residence status and to determine if split year treatment applies in the 22/23 tax year.

From 23/24 you will be considered resident for the full tax year and all world-wide income will be reportable in the self assessment tax return.

In any case, as you have foreign income, you will need to register for Self Assessment.  

You can do this her:
Register for Self Assessment

As you are not self employed, please ensure you do not select that option.

 If using a paper tax return, the tax return SA100, is submitted along with SA109 (Residence) and any other relevant supplementary page, eg SA102 (employment), SA106 (foreign).  

If your foreign bank interest is less than £2000.00, this can be entered on SA100 box 3.

 If it is more than this, or you want to claim a Foreign Tax Credit, you need to declare on SA106.  

The paper tax return must be in HMRC posession no later than 31 October 2023, to avoid late filing penalites:

File your Self Assessment tax return online

You can submit a tax return electronically.  

To submit an electronic tax return with a residence section, requires that you purchase 3rd party commerical software:
(https://www.gov.uk/government/publications/self-assessment-commercial-software-suppliers).  

The due date for an electronic submission is 31 January each year.

Thank you. 

Hi Thank you for your reply, much appreciated! I check that I have stayed more than 183 days in UK (from 15 Aug 2022 till 5 Apr 2023 total 234 days). I settled my income tax with Inland Revenue Department for the period of 1 Apr 2021 to 30 Jun 2022 (as my last working day with my former employer) before departure from Hong Kong. Given the above, can you please confirm the income I earned in Hong Kong should not be subject to UK tax? And the split year treatment should be granted for the income I earned in UK from Sep 2022 to Mar 2023 which tax is already deducted under Pay As You Earn, am I still required to declare the income when filing tax with your indication under SA102 Employment? Further my foreign bank interest is less than £2000.00, I will be including the interest details in SA100 box 3. Can you please provide the site in downloading those forms you mentioned? - "Tax return SA100, is submitted along with SA109 (Residence) and any other relevant supplementary page, eg SA102 (employment), SA106 (foreign). " which my foreign interest is less than £2000.00 and details to be declared in SA100 Box 3. Thank you once again and look forward to your reply. Kind regards FKRL

Hi,

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

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

Tax on foreign income

The following guidance 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 

 Thank you.