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Posted Thu, 21 Sep 2023 10:49:45 GMT by Kachun
Hi HMRC, My wife and I came in the UK from Hong Kong in September 2022. Before then, I sold my own house and shares in Hong Kong and had my salary also in Hong Kong taxed. Both of us do not have income in the UK. Since the activities of selling house and shares fall in the tax year 2022~2023, should both of us still need to file a tax return and apply for split year even though we don't need to pay tax? Kachun
Posted Tue, 26 Sep 2023 10:59:10 GMT by HMRC Admin 17

If you are claiming split year treatment, this needs to be done via the self assessment return
by completing the SA109 residence section  .

Thank you.
Posted Wed, 27 Sep 2023 11:07:44 GMT by Kachun
Hi HMRC, Thank you for your reply. As I can only find the pdf version of SA109, is it possible to complete and submit this form online? Also, is it necessary to submit a completed SA100 form together? Or can I only submit a completed SA109? Thank you! Kachun
Posted Wed, 27 Sep 2023 14:47:04 GMT by Kachun
Hi HMRC, Thank you for your reply. I can only find the pdf version of SA109. How would you suggest if I would like to submit this completed form online? Also, should I need to submit this form together with a completed SA100? Or do I only need to submit the completed SA109 first for your approval? Thank you! Kachun
Posted Wed, 04 Oct 2023 13:48:19 GMT by HMRC Admin 32

The whole return, the SA100 and SA109 plus any other additional pages that you need, must be submitted together either online or by post. if online, you need to purchase 3rd party software.

Self Assessment commercial software suppliers

Thank you.
Posted Fri, 06 Oct 2023 08:22:20 GMT by HMRC Admin 25
Hi Kachun,
You would need to file the SA109 with the SA100. If you want to file this online you would need to do this using 3rd party commercial software. Commercial software suppliers for Self Assessment
The alternative would be to download the forms and submit by post to HMRC, Self Assessment & PAYE, BX9 1AS, UK. 
Thank you. 

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