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Posted Sun, 30 Oct 2022 02:09:59 GMT by Joe
Dear HRMC, I came to the UK for good in 2021. I am completing the SA100 to apply for a Split Year Treatment, so that my part of the year before migrating to the UK will not be considered for tax. 2 questions please: 1) Can I leave Box 3 (page TR3) blank if my total foreign bank's interest is less than £2,000 during the UK-part of the year? I noted that I don't need to file a self-assessment if I fulfill the 3 bullet points in https://www.gov.uk/tax-foreign-income/paying-tax 2) Do I still need to complete SA102 if I already have paid tax through PAYE in my UK job which started after I arrived UK? Thanks.
Posted Wed, 02 Nov 2022 15:57:10 GMT by
Hi Joe,

To claim split year treatment for 2021 to 2022, you will need to complete SA100 tax return and SA109 residence page, including all of the other relevant supplementary pages.  

If the interest was paid after you arrived in the UK and you transferred the interest to the UK, it will be taxable here, subject to UK and foreign interest being above the appropriate threshold.  

Income from UK employment will need to be shown on SA102.  The Self Assessment tax return and supplementary pages should show your world income that is taxable in the UK.

Thank you. 





 

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