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Posted Tue, 03 Oct 2023 13:17:07 GMT by HMRC Admin 32
Hi Iana,

It will be from November under split year rules, 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 GOV.UK will help you work out if split year treatment applies.    

Thank you.
Posted Wed, 04 Oct 2023 07:40:52 GMT by HMRC Admin 20
Hi KH

On the basis of the info provided, you should register for Self Assessment and report in your 2023 return the interest arising between the date you arrived in the UK and 5 April 2023.
You do not have to include any income received before you arrived in the UK.
Tax on foreign income

Thank you.
Posted Thu, 05 Oct 2023 12:49:43 GMT by HMRC Admin 10
Hi Laura
1. for 22/23 you have a dividend allowance of £2000 that allows this as tax free income        
2. it still needs to be declared and is included as part of your total income.
No tax is due as you rightly state, the tax rate of 0% has been applied against this income.
Posted Thu, 05 Oct 2023 15:56:46 GMT by HMRC Admin 20
Hi Sergey Korolev,

You need to declare this under foreign income. guidance is at Receiving interest, royalties or dividends payments from the EU and Tax on foreign income

Thank you.
 
Posted Mon, 09 Oct 2023 22:22:59 GMT by
Hi Admin, Hope you are well. I arrived at the UK on 23/6/2021, and started working full time since 18/10/2021. I didn’t register for the self assessment for 2021/22 but recently found that I might have missed to do so. I’ve just found out that I had saving interest of just around £2 and dividend of £50 in my home bank account for 2021/22z I immediately registered for self assessment before 5/10/2023 so that I can declare my overseas income (the very small amount of bank interest and dividend) before the 2022/23 deadline, and also filed an offshore disclosure to explain my situation for 2021/22. I still found it confusing if I have really missed to do the self assessment for 2021/22, and needed to do so for 2022/23. I am also very worried about the amount of fine being generated due to missing the self assessment for a year, as well ass consequences that may possibly affect my settlement in the near future. Could you please shed me some lights on this? Thank you so much.
Posted Tue, 10 Oct 2023 08:35:26 GMT by
I am UK citizen recently back from abroad to retire. I have registered with HMRC for tax. Have been back for over a year and need to do a self assessment. When I log on I get the page with a few rectangles. With one saying I don't need to pay tax the previous relevant year. I have fill out form online to try to inform them of the state pension i now receive from Bermuda (as well as my UK pension). However, form asks for a three number prefix for the pension and there is none, so I am stuck. Phoning HMRC has been totally futile.
Posted Mon, 16 Oct 2023 15:33:07 GMT by HMRC Admin 19
Hi Y C,

You can see guidance on the remittance basis at section 9 of the following guidance:

Guidance note for residence, domicile and the remittance basis: RDR1

There is an exemption of small amounts of foreign income, when you meet the stated conditions. If those conditions do not apply then you will need to submit a Self Assessment tax return.

Thank you.
Posted Mon, 16 Oct 2023 15:34:28 GMT by HMRC Admin 32
Hi Peterofl,

Please try N/A2 for the 3 number prefix. If HMRC have not requested a Self Assessment Tax Return, you cannot submit one online. Have you registered for self assessment? You can do this at:

Check how to register for Self Assessment

Do you have a Personal Tax Account (PTA)? You can complete Self Assessment Tax Returns in your PTA account. To register for an individual account, have a look at:

HMRC online services: sign in or set up an account

Thank you.
Posted Mon, 27 Nov 2023 11:18:00 GMT by
The reason for my inquiry stems from a potential serious issue my wife brought to my attention today. Both of us are on PAYE with salaries approximately at £51K for me and £59K for her after pension contributions. Despite our typical tax arrangement, my wife, due to receiving child benefits, is required to undergo tax self-assessment. In a regular year, this hasn't posed a problem. However, in 2022, I liquidated some bonds in Italy with a nominal value of 125K euros (£105K). These bonds, originally set up by my father, accrued approximately 900% in capital gain over 30 years. Upon redemption, the Italian government levied all applicable taxes on the sum. I would appreciate guidance on how to navigate this situation.
Posted Wed, 29 Nov 2023 14:51:51 GMT by HMRC Admin 5
Hi sandey2k

You should have received some certificate from the providers upon liquidation and the gains declared in a self assessment tax return.  
Child benefit is charged against the highest earner in the house-hold, so this could be you with the additional income.  
Any income above £60000, means that 100% of the Child Benefit must be repaid.  (You repay 1% child benefit for every £100 above £50000).

Thank you
Posted Fri, 01 Dec 2023 15:59:28 GMT by
Hi HMRC. I am a French national and French resident. I used to live in the UK, but I spent 0 days in the UK the previous tax year and no 0 ties to the UK etc. I meet the automatic test for being non-resident. Obviously I would not normally have to fill in a selfassessment tax return, however as I receive income from a UK property, I do submit an annual self assessment tax form. My question is: I also earnt income from my employment in France (French emloyer, and nothing to do with the UK). As this is taxable in France, and I am a non-UK resident, I understand that I do not need to include this in my self assessment tax return. Can I a) confirm if this is correct? b) if it is not correct, can you please explain how and where to include this? Thanks so much!
Posted Tue, 05 Dec 2023 14:37:08 GMT by HMRC Admin 32
Hi,

The tax treaty between the UK and France, allows the UK to tax any income from property, before France. This means that you will need to complete a Self Assessment Tax Return (SA100), property page (SA105) and the residence page (SA109).  
As a resident and national of France, you can claim personal allowances to set against the profit. You cannot use the HMRC online tax return, as it does not support the residence section.
If you are able to verify your identity, you can purchase a commercial tax return, that supports the residence pages and submit this using your government gateway user ID and password. If you cannot, your only option is to print off and send a paper tax return.

Self Assessment tax return forms

Commercial tax returns can be purchased at:

Self Assessment commercial software suppliers

Thank you.
Posted Tue, 05 Dec 2023 16:18:49 GMT by
Good afternoon, I am a non-domiciled UK tax resident. I have foreign income of slightly over £2000 from government bonds. Coupon payments were never remitted to the UK. I have two questions: 1. The UK has a double tax treaty with Hungary, and bonds issued by the Hungarian government are exempt from tax in Hungary. Do I need to pay the UK tax or tax relief can be applied? 2. Do I need to calculate the GBP amount using the official exchange rate on the day of each coupon payment (separately)? Many thanks.
Posted Tue, 05 Dec 2023 21:24:55 GMT by
Hi HMRC, I am in the process of completing my self-assessment for 22-23, but have a question regarding foreign income. I am a UK national and live in the UK. In 2022 I created games on the gaming platform Roblox and earn money through their developer exchange scheme. For the year 22-23 I got paid monthly in $USD into a paypal account, which I then converted to GBP and transferred to my bank account. I am very unsure as to whether this means I need to complete the foreign income section or not? To be clear, I created the game in the UK and published it to the online platform, while the platform and Roblox company itself is based in the US. Any advice would be grately appreciated here. Thanks.
Posted Thu, 07 Dec 2023 11:27:13 GMT by HMRC Admin 25
Hi taxpayer12345678,
If claiming the remittance basis then no as you have not remitted them.
Please see guidance here:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you. 
Posted Thu, 07 Dec 2023 11:41:35 GMT by HMRC Admin 25
Hi Alex Boulle,
You would declare this as Self Employment and only show in the foreign section if foreign tax was deducted and you are looking to claim Foreign Tax Credit Relief.
Thank you. 
Posted Thu, 07 Dec 2023 23:13:02 GMT by
Hi HMRC Admin 25, Thank you. No, I don't plan to claim remittance basis, because tax-free allowances would be lost then. Can you answer question 1 and 2 in the light of this? Thank you.
Posted Fri, 08 Dec 2023 07:47:53 GMT by
Hi HMRC admin, I am trying to do my self assessment, I have questions regarding Foreign Income (different types). After I have read through the SA106 Foreign Note already, but I still don't know HOW / WHICH BOXES in the tax return to input my "Foreign Income Types" described below: 1) I have "Foreign Income generated from Germany publishers ( My Author's Royalty Fee) , The Germany book publishers will give my author's royalty fee DIRECTLY INTO my UK bank account. HOW / WHICH BOXES in the self assessment tax return should I input ? 2) How about other "Freelance work from other countries"? Should I also input in SA103 as self-employment ? 3) How about I have "ANOTHER Full Time / Part Time Job in another countries" ? HOW / WHICH BOXES in the self assessment tax return should I input ? Can all the above be "UPDATED" via AMENDMENT online please? Look forward to your answers. Thank you!
Posted Fri, 08 Dec 2023 11:59:31 GMT by
Hi HMRC admin I would like to enquire if my wife need to use the Worldwide Disclosure Facility to update her tax affairs. She moved to UK for two years from Hong Kong. She is now a UK tax resident but didn't work in the past two years. She has the following items and not sure whether they are regarded as foreign income and need to be reported to the HMRC: 1. Voluntary MPF arising from Hong Kong past employment and is not subject to any tax in Hong Kong. 2. Insurance Surrender Thank you.
Posted Fri, 08 Dec 2023 14:43:31 GMT by
Hi HMRC Admin, I'm currently doing my self-assessment for the year 22-23. I only have one payment for this year which was from the USA, I've read the guidance but have a couple of questions. 1) As the payment is less than 12k, I'm not sure whether to enter Foreign Tax Credit relief. As I filled in a W-8Ben for this work, does that mean there was automatically a 30% withholding tax taken when the money was wired? 2) If I am to enter Foreign tax credit relief, In section 6. View your calculation, do I enter 15% of the amount that I invoiced for in USD, or the amuont that I recieved in my account at the time in GBP? Many Thanks

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