Split year treatment

Hi HMRC Officer, I have some questions as I am filling in the self assessment return. Would you please correct me if I am wrong? Thank you so much. SA103: I started my self employment on 22-Aug-2022 and ceased on 22-Feb-2023. : I should fill in the SA103(Full). Am I correct? SA109: I meet the criteria for split year treatment. : I do NOT need to report my income of oversea part at my tax return. Am I correct? SA109: Box 10 According to the note of Box 10, if I am claiming split year treatment, and you’ve put ‘X’ in box 3, the entry in box 10 should only be for days spent in the UK for the overseas part of the year. : For my case, I should input zero in Box 10 because the days I spent in the UK had no overseas part. Am I correct? SA109: Box 13 According to the note of Box 13, if you meet the criteria for any of the split year cases 1 and 6, put the total number of days that you worked for more than 3 hours in the UK during the overseas part of the year in box 13. : For my case, I do NOT need to fill in Box 13 because I am not meet the criteria of case 1 and 6. Am I correct? Thank you so much in advance Yours Sincerely, 

Hi Eric Lok

If the UK apartment that you rented from 8 April 2022 was your only home at that time, the UK part of the year would (per Split Year Treatment:
Case 4) commence on that date. Please refer to RDRM12160 to check that you meet the conditions for Case 4.                                
RDRM12160 - Residence: The SRT: Split year treatment: Case 4: The overseas and UK parts of the tax year

Thank you

**Sorry, a little messy of my previous post. I repost it by paragraph to make it earlier to understand** Hi HMRC Officer, I have some questions as I am filling in the self assessment return. Would you please correct me if I am wrong? Thank you so much. SA103: I started my self employment on 22-Aug-2022 and ceased on 22-Feb-2023. : I should fill in the SA103(Full). Am I correct? SA109: I meet the criteria for split year treatment. : I do NOT need to report my income of oversea part at my tax return. Am I correct? SA109: Box 10 According to the note of Box 10, if I am claiming split year treatment, and you’ve put ‘X’ in box 3, the entry in box 10 should only be for days spent in the UK for the overseas part of the year. : For my case, I should input zero in Box 10 because the days I spent in the UK had no overseas part. Am I correct? SA109: Box 13 According to the note of Box 13, if you meet the criteria for any of the split year cases 1 and 6, put the total number of days that you worked for more than 3 hours in the UK during the overseas part of the year in box 13. : For my case, I do NOT need to fill in Box 13 because I am not meet the criteria of case 1 and 6. Am I correct? Thank you so much in advance Yours Sincerely, Ms. Lee

Hi Kwok Yi Somay Lee,
You declare self employment turnover and expenses in SA103F where SA103S is not appropriate.
Split year treatment is claimed in SA109, the supplementary help sheet and completion notes can be found at Self Assessment tax return forms.  
You would only complete box 10 where you have also ticked any of boxes 1, 2 or 3, '0' if there are no days in the UK.  
Box 13 is only relevant if you ticked box 1 and box 7 for the number of days you worked more than 3 hours overseas.  If this is nil, please leave the box blank.
Thank you.

Hi HMRC Admin, I am using the HMRC web page to submit my tax return of 2022-2023 and have some questions, could you help me, please? My information: I am UK resident since Oct 2022 and have no UK tie before Oct 2022. I think I fullfill the Case 4 of split year treatment. I am going to use arising basis to report UK tax. I am working for a Hong Kong employer and no UK employment. I have pay salary tax to Hong Kong for the 2022-2023 tax year. I have overseas interest income. Questions: 1. Is it necessary for me to submit SA109 or I can declare my split year treatment information in the additional information box in the HMRC web app? 2. If SA109 is a must for my case, can I submit the self assessment tax return by HMRC web app and then use the commercial software to submit SA109 only ? (I find the HMRC web app is much more easier to use and understandable than the commercial software) 3. what forms I have to fill for my case? 4. For my Hong Kong employment, which form or where should I input the related information? 5. which form or where to fill in the tax paid to Hong Kong already so that I can deduct the it from the tax to HMRC? Thank you very much. Kind Regards, Joe

Hi JoeN2024,
The SA109 must be used for split year and you cannot file online with HMRC software for this and will need to purchase 3rd party.
The whole return must be submitted together.
However, for income from Hong Kong, if this is employment income it is only taxable in Hong Kong if the work was carried out there and you don't need split year to show that.
Thank you. 
 

Hi I am just quite confused about if I need to apply for the split year treatment or not for tax year 2021-2022. It also recently, the first time for me to heard about the split time treatment, I hope if you could help me to unravel my concerns and confusion. 1. I entered UK from Hong Kong in the end of Aug 2021, and I rented an apartment to live in mid-Sept 2021, did I become a UK resident on the date I rented the apartment? 2. Before I arrived at UK, I have sold my property in Hong Kong. The money has been transferred to UK bank before my arrival. The interest income for tax year 2021-2022 from Sept 2021- March 2022 was GBP32. 3. I was retired and had no income from working in UK. 4.I had used HMRC on-line tool for checking if I needed to send a self-assessment tax return for tax year 2021-2022 and 2022-2023, the answers confirmed that I needed not to do so for these two tax years.

Hi,
On the basis of the informastion provided, split year treatment would apply for the 2021/22 tax year, and the UK part of the year would commence on the date you rented your apartment (ie the date from which you had your only home in the UK).
If your only income from the date you arrived in the UK was the bank interest figure quoted, you would not have to complete a 2021/22  tax return. However if you are in receipt of a foreign pension, you would have to register for Self Assessment:                                                             
Check if you need to send a Self Assessment tax return
Thank you.

Hi HMRC Admin8 Thank you for your advice, I am waiting for the URT number used in the registration of Self Assessment for 2023/2024 tax return, further to your advice, I didn't have any foreign pension income ( because I had retired in Hong Kong for many years ) before I entered UK in the end of Aug 2021 and all my recent income is come from bank interest. I am also very aware of my obligation as a taxable resident since settling in the UK from end of Aug 2021 up to the recent. I had checked with the HMRC on-line tool if I need to send a Self Assessment tax return for 2021-2022 and 2022-2023 tax years, the answers confirmed with me that I didn't need to send tax return to HMRC and I didn't need to confirm to HMRC about this. My further follow-up questions are : 1. Do I need to up-date HMRC about 2021-2022 and 2022-2023 tax years of my taxable position along with tax return for 2023-2024? if it is necessary, what forms should I need to fill in for this purpose? 2. I understand that I can send the self assessment tax return (SA100) on line for 2023-2024 tax year, but to claim for split year treatment by using form (SA 109 ) for 2021-2022 where I was not a taxable resident for the whole tax year, Could it be possible for me to post SA109 separately to HMRC ? If it is not allowed to do so, then, I need to post both SA100 form and SA109 together in one go to HMRC. Am I right ? 3. Along with the tax return for 2023-2024, part of interest income from the bank in Hong Kong is in Hong Kong currency, what will be the official and acceptable exchange rate to convert HK currency to GPB for this purpose? It would be my first time using self assessment tax return to file my taxable position to HMRC, I need to be very careful and cautious about every step to sustain my obligation as an taxable resident in UK, hoping you could guide me through to complete the process. Thank you 

Name removed admin . 

Hi HMRC Admin - I will return to the UK after 34 years working overseas in Bahrain to retire. I have a home in the UK and pay income tax on investments in the UK but am non-resident for tax purposes on my Bahrain salary. Bahrain also has a Double Taxation Agreement with the UK. Will I be eligible for the split treatment if I return midway during the tax year 2024-2025? The advice I saw online was : Split year rules that may apply in a year of ARRIVAL (ie a tax year of UK residence following a tax year of non-UK residence)The individual ceases to work full-time outside the UK, having been non-UK resident in the previous tax year because he/she worked full-time outside the UK, and having been resident in the UK in one or more of the four tax years before that. Income/gains are taxable from the cessation of full-time work outside the UK (but non-taxable up to that date) The last part confused me as I have not been living in the UK for 34 years.

Hi Dear Admin Before I entered UK, I had been retired for many years in Hong Kong and I did not have pension income, all my income was bank interest which was the sole income source both before and after I became a UK tax resident in the Mid- September 2021. I want to restate my concerns which has been posted 6 days ago in hope of getting your kind response : 1. I am waiting for UTR to fill in self-Assessment tax return for 2023-2024 tax year and I will apply for split year treatment for 2021- 2022 tax year, could I do that all in one go in my tax return for 23-24 tax year? Could I do it on-line or I need to do it by post separately ? 2. I have checked with the HMRC on-line tools for 2021-2022 and20 22-2023 tax years and I needed not to submit tax return to HMRC, do I need to up-date HMRC about 2021-2022 and2022-2023 tax years of my tax position along with the tax return for 2023-2024? And what will be the form I needed to fill in to capture those up-date? if I am asked to do so. Thanks

Hi,
1 - If you do not need to send tax returns for 2021-2022 and 2022-2023 tax years, then if you have any income to declare, you can do this in writing, sending your letter to H.M. Revenue and Customs Pay As You Earn BX9 1AS. 
2 - You must submit your whole tax return together and in the same format.  This means you either submit a SA100 and SA109, along with any other relevant supplementary pages on paper or by buying a commercial tax return that includes SA109 and submitting that version of the return online, using your government gateway user ID and password.
3 - Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal.  
For your convenience, there are exchange rates at:
https://webarchive.nationalarchives.gov.uk/ukgwa/20231016190054
https//www.gov.uk/government/collections/exchange-rates-for-customs-and-vat and for older rates at: https://webarchive.nationalarchives.gov.uk/ukgwa/20100202113554
Exchange rates from HMRC in CSV and XML format
You are free to use any of the supplied rates or one of your own choosing.
Thank you.

Hi Eric Law,
1 - If you do not need to send tax returns for 2021-2022 and 2022-2023 tax years, then if you have any income to declare, you can do this in writing, sending your letter to:
H.M. Revenue and Customs Pay As You Earn BX9 1AS. 

2 - You must submit your whole tax return together and in the same format.
This means you either submit a SA100 and SA109, along with any other relevant supplementary pages on paper or by buying a commercial tax return that includes SA109 and submitting that version of the return online, using your government gateway user ID and password.
3 - Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal.
For your convenience, there are exchange rates here: Exchange rates from HMRC in CSV and XML format
 For older rates here:
Exchange rates.
You are free to use any of the supplied rates or one of your own choosing.
Thank you. 

Hi 530512084 Doigy,
You would need to review and take the statutory residence test and if you are considered UK tax resident for the whole tax year, please check the guidance on split year treatment.
A tax return will be required to declare non residence, foreign income and split year treatment.
Thank you. 

Hi Eric Law,
Each year must be submitted separately when tax returns are required.
For the split year, this is confirmed with the SA109 along with the main tax return and you will now need to file this by paper as its too late to file online.
Thank you. 
 

Hi, sorry for a newbie question here. Context is I sacrificed my whole bonus for last year, incl. the split year part (I moved to the UK mid year). What are my options to still get some value out of that bonus, i.e. reduce taxes on the other income or maybe could I still retrieve the split year part from the pension scheme? Thanks a lot

Hi HMRC Admin, I was a UK tax resident in 2022/23 tax year, and had the self assessment done. In Jan 2024, I moved to Australia permanently, I have no UK income since then. I am working in Australia. For 2023/24 tax year, as I am already living outside of the UK since Jan 2024, do I still need to report and pay the UK tax for the income earned in Australia from Jan 2024 to Apr 2024? I was told that I don't need to, just to double confirm. Also how to report split year treatment in self assessment? I was told to use a software to lodge the return, could you please advise the details please? thanks.

Hi, I left the UK in which split year rules applied. I remained in the same corporate group, but my employment contract is terminated by the UK entity along with my payroll. The very next day, I am employed by the overseas entity and put onto the overseas entity payroll. A few months afterwards, I received a cash bonus paid to me by the overseas entity and I am withheld tax as I am on the overseas payroll. Do I need to do anything about this in the UK at all if it is paid by the overseas entity into my overseas bank account where I live and with overseas tax withheld under the overseas payroll?

Hi Seeking advice,

HMRC cannot advise you on that as it is financial advise and we are not authorised to give this.
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.

Hi Andy7005,

If you do not need to complete a tax return for 2023 to 2024, all you need to do is complete online form P85. 

Get your Income Tax right if you're leaving the UK (P85)

This will allow you to confirm that you have left the UK on a particular date and claim any overpaid tax that may arise.
If you have to complete a Self Assessment tax return and wish to claim split year treatment, you will either need to complete a paper tax return, details for this can be found at:

Self Assessment tax return forms

If you have a government gateway user ID and password, you can buy a commerical tax return that includes the residence section for claiming split year treatment. You would submit this tax return onine.  
A list of commercial software providers can be found at:

Self Assessment commercial software suppliers

Thank you.