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Posted Tue, 10 Jan 2023 14:21:06 GMT by deeps79
Hi Admins Greetings ! My circumstances :- 1) Moved to UK on 10th Sep 2021 2) Signed Rental agreement on 8th Oct 2021 3) Moved to rental place on 03rd Nov 2021 4) I had a home in my home country till Jul 2022 and it was given on rent on 1st Aug 2022 5) Started UK employment under PAYE from 15th Nov and i have paid taxes and NI through my employer (PAYE) 6) I have bank interest and dividend income in home country but less than £2000 and not remitted to UK Please confirm if my conclusions are right :- 1) I am a resident for tax purpose as i have spent more than 180 days and i am Non-Domiciled. 2) I am applicable for Split Yr treatment. 3) For Split yr treatment, My deemed start date for UK residency is 8th Oct 2021 4) Considering I have paid my taxes and NI through PAYE and my foreign income is less than £2000 (not remitted), I DON'T have to file Self assessment form. 5) I DONT have to file SA 109 also as i have already filed my taxes through PAYE I have taken input on basis of 1) For Split yr and PAYE : 2) For foreign income less than £2,000 and Non domiciled and non remittance : Please confirm
Posted Tue, 10 Jan 2023 17:15:56 GMT by deeps79
Just to add under heading circumstances point 4 : it is 15th Nov 2021
Posted Fri, 13 Jan 2023 12:30:51 GMT by HMRC Admin 32

If claiming split year treatment you do need to submit a return as this is claimed on the SA109. HMRC cannot advise you on your residence status as this is for you to decide.

You find guidance here:

Tax on foreign income

Remittance basis 2022 (HS264)

Thank you.
Posted Fri, 13 Jan 2023 15:03:12 GMT by deeps79
Thank you for your reply On this link the moderation team has commented that if you are on PAYE then you need not file self assessment even if you apply split year. I am under PAYE and i have paid all taxes through that. Please confirm if i still need to file return because on link above the team mentioned you dont have to. It is confusing.
Posted Fri, 13 Jan 2023 15:08:28 GMT by deeps79
Just to add further, there no other income (within UK or outside UK) apart from whatever on which tax has been paid already. I have no remitted any money from abroad throughout the FY.
Posted Tue, 17 Jan 2023 14:57:46 GMT by HMRC Admin 17

In order to claim split year treatment, residence & non domicile status or the remittance basis, you are required to complete a self assessment tax return. 

On the return you would show when the split arises and income taxable in the UK, otherwise,
you will be taxable for the full tax year on all worldwide income. 

Thank you.

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