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Posted Wed, 16 Aug 2023 21:58:06 GMT by Nicator
Hi, 2 questions: (1) My wife and I moved to the UK on 13 Dec 2022, we stayed with friends while searching for a new home and we moved to our rented home on 16 Jan 2023. As I understand the split-year treatment should be applied here according to Case 8 of the guideline. Does it mean the UK part starts on 16 Jan? (2) My wife was working as an Armenian individual entrepreneur on a contract with a Singaporean company. The contract ended on 22 Jan 2023, and she received £3k of income deposited to her Armenian bank account in Jan for the last leg of the work done in Dec-Jan. After 22 Jan 2023, she was out of work, until Apr 2023 when she became employed by the UK company and started paying PAYE already in the 2023/2024 year. She would like to claim arising basis for the 2022/2023 year. Does she need to fill in the self-assessment as self-employed or as not self-employed to declare those £3k of income? If self-employed, does she need to register as a sole trader and immediately tell that she is stopping self-employment? Many thanks
Posted Fri, 18 Aug 2023 10:47:21 GMT by HMRC Admin 25
Hi George Nichkov,
1. Yes.
2. Yes she will need to register for Self Assessment and declare the income as self- employment.
She should show an end date on this section so that future returns are not issued.
Thank you. 


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