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Posted Sun, 20 Nov 2022 10:19:39 GMT by May Cheng
Hi HRMC Admin, I left Hong Kong and arrived at UK in August 2021. I had income in Hong Kong from April to July 2021 and had paid income tax in HK. After I arrived at UK, I have been unemployed until now and did not have any income from Hong Kong from August 2021 to April 2022. Moreover, the amount of my dividend income and capital gain income for the period from August 2021 to April 2022 was less than the tax free allowance. In view of the above, am I required to file a tax return (SA100) and to submit the SA109 form for applying for split year treatment in the tax year 2021/2022? Thanks.
Posted Tue, 22 Nov 2022 14:54:51 GMT by HMRC Admin 17

May Cheng ,
You will need to read the guidance at RDR1 :

Residence, domicile and the remittance basis: RDR1

and then apply the tests which can be found at RDR3:

RDR3 Statutory Residence Test

Once you have determined your residency status and if split year treatment applies, you can then look at your domicile and lastly,
whether the remittance basis is appropriate. 

If split year treatment applies, then you will need to register for self assessment at :

Register for Self Assessment   .

 You can download and print off the tax returns (SA100) and Residenc supplementary page (SA109), along with any other
relevant supplementary pages at :

Self Assessment tax return forms   .

Thank you.

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