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Posted Tue, 03 May 2022 11:14:50 GMT by alice267
First and foremost, apologies if this question has been raised before. I saw similar questions around but most of them did not mention explicitly whether they are using arising basis or remittance basis. So, in my particular case, I am not claiming the remittance basis. I used arising basis, and I have already reported all my overseas income **within my split year UK part** and paid the taxes, but I did not fill in the SA109 in my Self-Assessment 2020-2021. My question to you is - I would like to confirm if SA109 is not needed in my case. But if it's actually required, what should I do now? ------------------------------ Details below - I moved to the UK in Oct 2020. I figured out I am a tax resident in FY 2020-2021, and I was eligible for split-year treatment. My only income from Apr 2020 to Oct 2020 was my salary as an employee overseas (outside the UK) I was not employed in the UK in FY2020-2021, so there's no PAYE setup for me. I did have some overseas income after my arrival in the UK, so I've reported them in my Self-Assessment accordingly, and paid the taxes. I did not report my overseas salary income BEFORE my arrival in the UK. And did not fill in the SA109 form. ------------------------------ To summarise - Split Year Overseas Part: my salary overseas (Apr 2020-Oct 2020); not reported in Self-Assessment Split Year UK Part: income overseas (Oct 2020-Apr 2021); reported in Self-Assessment I did not fill in SA109 as I'm not claiming remittance basis. ------------------------------ Thank you so much for your help! : )
Posted Thu, 05 May 2022 13:13:22 GMT by HMRC Admin 19

If you are claiming split year treatment, therefore not declaring your income from Canada up to the date you arrived in the UK, then you must complete the SA109 in order to show this on your tax return form.

If you qualify for split year then you only need to declare your worldwide income for the UK part of the year.

Thank you.
Posted Fri, 06 May 2022 08:37:16 GMT by alice267
Hello, Thank you so much for your reply :) ** Question 1: Could I confirm with you - so SA109 is needed for my case, even if I'm not using remittance basis? ** So basically, everyone who uses split year treatment, no matter they are using arising basis or remittance basis, would be required to fill in SA109? I was super confused, and thought SA109 is for people using remittance basis only, because I saw no mention of SA109 in any of the guides on split year treatment from HMRC :( ** Question2: I would also like to know, now that I know I've probably missed the SA109 in my Self-Assessment 2020-2021, what shall I do now? I have already submitted my Self-Assessment 2020-2021 online. ** Thank you so much again for your help! Really appreciate that!
Posted Wed, 11 May 2022 13:12:29 GMT by HMRC Admin 19

We cannot advise you on what you should do however if you decide to use split year treatment you would send the SA109 by post as this is not available on HMRC sofware online.  

Question 3 relates to split year on the SA109. 

Thank you.
Posted Wed, 11 May 2022 14:44:51 GMT by alice267
Thank you so much for your reply. Apologies for still being a little bit confused on this matter - I just came across these replies in another thread, and I'm wondering why another HMRC Admin would advise that person to use split year treatment with the online self assessment service and don't need to fill in SA109. Thank you so much again for your help and sorry for any trouble caused! // Posted 12 days ago by Inga Choi Hello, I enter UK on 29 July 2021 and I would like to apply split year treatment. I have read RDRM12030 and some websites, If I think I am eligible to apply split year treatment. May I know how can I apply? Which form do I need to fill in? Can I do it online? Thanks. Posted 7 days ago by HMRC Admin 17 Hi, To be considered for Split Year Treatment, you have to (a) register for Self Assessment and (b) complete the Residence pages of your 2022 Self Assessment tax return, which you can complete online. See link: Register for Self Assessment . Thank you. // Replies above from the thread -
Posted Fri, 13 May 2022 14:52:30 GMT by HMRC Admin 20
Hi alice267,

For yourself, if you have declared yourself as UK resident and have foreign income for the year, we would expect this to be declared to us unless you have made a claim for split year on the SA109.
You can send in an amendment to your return by completing the SA109 to show this and then sending to us at
PAYE and Self Assessment,
It will not affect the overall tax due for the year but it will prevent us from looking for your Canadian income to be reported.
The SA109 is required for split year if you are already in the Self Assessment system for some other reason.
Apologies for any confusion. 

Thank you.

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