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Posted Tue, 30 Aug 2022 15:03:05 GMT by mancplau
Hi, I was living in Hong Kong for many years. I have never been tax resident of the UK before. I came to the UK July last year and became tax resident then. I also have income such as saving interest in the year, before and after arrive UK. May I know how to apply for Split year treatment for that? Is it to mention the amount of income each before and after arrival at the part of 'Any Other Information' at the SA100? What information I should also write at there? What if I file tax return online? Is it to doing that in the same way?
Posted Mon, 05 Sep 2022 15:31:08 GMT by HMRC Admin 10
Filing a tax return online is the equivalent to submitting a paper tax return.
To submit a tax return online, you will need to be able to verify your identity.
You will need to register for self assessment, which can be done at :
Register for Self Assessment
If you require a tax return, you will need to register before 5 October and if submitting a paper tax return, submit it by 31 October.
Posted Tue, 06 Sep 2022 10:38:47 GMT by mancplau
Hi, Thanks for you reply. I would to know how to apply for split year treatment. 1 Is it simply tick 'yes' at the part of 'Residence, remittance basis etc' on the tax return form? 2 Is there any part of the form, I have to mention the date I arrive UK? 3 Is it to only fill in with the amount of income after arrival of UK for the Tax Return form?
Posted Mon, 12 Sep 2022 10:11:48 GMT by HMRC Admin 19

You need to answer question 6 on the SA109 with regards to the start and end date for the split year. You can see further guidance here:

Residence, remittance basis etc (Self Assessment SA109)

Thank you.

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