Split year treatment

Dear admin, Good morning. I’m a BN(O) visa holder and first arrived the uk in May 2024. I understand that I am a Uk tax resident in 2023-24. My question is if i had a very little income (around £3000) received in HK between 6 Apr 2023 to 30 Apr 2023. Can I not apply for split year treatment and declare the above mentioned £3000 in SA109 even if I was not a uk tax resident at that point? Thank you

Hi QueenQueen,
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: Contents
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:
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Will help you work out if split year treatment applies.  
Thank you. 
 

Thanks for your reply. I’m now applying for the UTR. As per my understanding, I need to fill in SA109 if I apply for split year treatment. And the SA109 is only available in paper form while the deadline for paper form submission is 31/10/2024. My question is if I’m not be able to receive the UTR before 31/10/2024 as a result not be able to submit the paper form before 31/10/2024. What should I do? Thank you.

Hi,

You could contact the SA helpdesk on the number provided in this link:

Self Assessment: general enquiries

and progress chase your UTR number.  If you receive a late filing penalty through a delay in you receiving your UTR number, you could appeal against the penalty by going to www.gov.uk

and searching for SA370.  This will allow you to submit an online appeal once your tax return is received.

Thank you.