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Posted Mon, 12 Jun 2023 21:26:21 GMT by Sung Hee Andy Luk
Dear Sir/Madam, I moved to UK since Oct 2022 and started working remotely in UK for a Hong Kong company as freelance contract from Oct to Dec 2022. Payment was made to my Hong Kong bank account by the HK company. Now I am unemployed. When I would like to apply self-assessment and split year treatment via HRMC online system. Do I select "Register if you're not self-employed" from the options and then register via SA1 from ? After having the UTR, Can I proceed to the Tax Return by filling up SA103S , SA109 and etc ?
Posted Fri, 16 Jun 2023 13:40:46 GMT by HMRC Admin 20
Hi Sung Hee Andy Luk,

Once you have the UTR, you can do the return.
SA109 cannot be done online with HMRC software and you will need to purchase 3rd party or submitt all of the return in paper form
Self Assessment commercial software suppliers

Thank you.
Posted Tue, 20 Jun 2023 15:41:47 GMT by Sung Hee Andy Luk
My freelancer contract was started on Oct 2022 and ended on Dec 2022. This is the first year in UK. I have two questions as below : 1, Which self employment form (SA103F or SA103S ) do I need to fill ? 2. My contract total profits for 2022-23 are more than £6,725 but less than £9,000, Do I need to pay Class 2 NIC ? Thanks a lot
Posted Fri, 23 Jun 2023 09:26:07 GMT by HMRC Admin 25
Hi Sung Hee Andy Luk,
You can use the SA103(S) and you will be liable to pay Class 2 National Insurance. 
Thank you. 

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