split year treatment

Hello, first time to post here. I was a non-UK resident and came to the UK on 8 October 2023. I have started my first part time job from 2 January 2024 and my second part time job from 5 February 2024. My other incomes since 8 October 2023 include the bank interest in both the UK and overseas. My questions are: (1) To my understanding, I would need to do a split year treatment and complete a SA109 form to file my tax for the tax period during 6 April 2023 to 5 April 2024, wouldn't I? (2) I have the government gateway number, and do I need to have Unique Tax Reference (UTR) before doing the split year treatment? (3) And is the deadline 5 October 2024? (4) Do I need to file my bank interest as well? (5) I have 2 part time jobs in the UK, one is approx £15000/year while another one is approx £5000/ year, what should the tax code for both job be respectively? (6) How do I get the tax codes for both jobs? Many thanks in advance.

Hi Phoebe,
You qualify for split year then you only report any foreign income for the UK part of the year.
You need a UTR in order to file a return to claim split year and the return needs to be filed by paper unless you buy 3rd party software.
Bank interest also needs to be included. your main job should have a code of 1257l and the 2nd one should be BR.
If this is not the case you will need to telephone 0300 200 3300 to have this pdated.
Thank you. 


 

Hello Admin Thanks for your swift reply! So what I need to do now is: (1) Apply for a UTR: https://www.gov.uk/find-utr-number (2) Apply a split year treatment by paper form (SA109): https://www.gov.uk/government/publications/self-assessment-residence-remittance-basis-etc-sa109 (but I would need to wait for the 2023-24 one, the latest one now is the 2022-23 one) (3) send the split year treatment form (SA109) to Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom (4) Could I decide which job to use the tax code 1257L and which to use BR? or it must be the earlier job goes with 1257L while the later job goes with BR? Many Thanks and I look forward to your reply. And I wish you a happy Easter!

Hi,

Claiming split year treatment requires the completion of a Self Assessment tax return (SA100), which requires a UTR.  

You can register for Self Assessment and a UTR here:

Check how to register for Self Assessment

Claiming split year treatment for 2023 to 2024 also requires the completion of SA109, together with SA100.  They will be available from 6 April 2024 onwards here:

Self Assessment tax return forms

Both the SA1010, SA109 and any other supplementary pages, should be posted together to:

Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom

If they are being posted from outside of the UK, you should address them to:

Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom

Thank you.

Hello HMRC Admin, we have applied for UTR months ago, but still no any reply. how long does it usually takes for the getting the UTR??

Hi Wai Pong,
It usually takes between 3-4 weeks to receive your UTR. If you still haven't received any confirmation, contact us by webchat or phone via Self Assessment: general enquiries.
Thank you.

What is the maximum days to avoid paying overseas income tax by applying split year treatment. For example, I move in UK on 6 April 2024, then I don’t have home in UK or rent a flat there and no work till 4 April 2025 ( i.e. 364 ) then I rent a flat there on 4 April 2025. Can I apply split year dated on 4 April 2025, so that all my overseas income ( 6 April 2024 to 4 April 2025 ) no need to report to UK HMRC ? Thanks

Hi G Chiu,
If you qualify for split year then you only report any foreign income for the UK part of the year RDRM12000 - Residence: The SRT: Split year treatment.
If you do not qualify then you will need to report all your foreign income to the UK Tax on foreign income.  
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies.  
Thank you.

 

Hi, I was a non-UK resident. My last visit to the UK was in year 2000. I moved to the UK on 24 June 2024. I have been living in the UK since then. However, I rented a flat in the UK prior to my arrival with the tenancy agreement starting from 1 June 2024. I am planning to claim split year for tax year 2024-25. I wish to know on which date I become a UK tax resident (1 June 2024 or 24 June 2024) and on which date I am eligible for Split Year Treatment (1 June 2024 or 24 June 2024). Thanks a lot. I look forward to your reply.

Hi KWOK,
This is for you to determine based on the guidance available -
RFIG21030 - Statutory Residence Test (SRT): Split year treatment: When split year treatment will apply
Thank you.