Split year treatment

Hi
 

Mikehhh ,   As you are deemed resident for the full tax year and you are required to complete a tax return for other reasons, you do not need to complete the SA109 residence page.  If you have any foreign income in the tax year, it will need to be declared on SA106. Thank you.

Hi, I have been a UK resident every year since birth. I left the UK in September 2021 and became a tax resident of another country. I did not visit or work in the UK during the tax year 2021-22 and will also not return to the UK during the following tax year. I do not have a home in the UK and I work full-time overseas. I believe I qualify for split-year treatment. Please can you advise which boxes I need to fill in the SA109? Thank you, Frank

Hi Chan Bee,

Please send the SA109, advising you have submitted the tax return online.

Thank you.

Hi Ben Leung
You can contact the self assessment helpline on 0300 200 3310 and after passing the security questions, we will be able to look at this for you.
Thankyou.
Regards.

Hi
 

Natalia,

 

On the basis of the information provided, Split Year Treatment will apply for the 2022/23 tax year. Whether or not you need to register for Self Assessment depends on your overall tax circumstances. For clarification, please use the Self Assessment criteria tool: Check if you need to send a Self Assessment tax return     .  Thank you.

Hi Frank Bough
The guidance for split year treatment can be found at :
Residence, domicile and the remittance basis: RDR1
and the SA10 notes can be found at:
Residence, remittance basis etc notes
The notes will help you complete the relevant boxes to claim split year treatment.
Thankyou.
Regards.

Hi, I have a question regarding the guidance below: RDRM12060 - Residence: The SRT: Split year treatment: Case 1: Overseas work criteria An individual will satisfy the overseas work criteria if they: - work full-time overseas during a relevant period - have no significant break from overseas work during that period My question is - what is a significant break from overseas work? I work full time overseas but did not begin for 60 days from the day I left the UK. I have also had a gap in work since being overseas of 28 days. However, as well as being in full-time employment overseas I am also self-employed in my new country of residence, so do the breaks from work apply to the self-employed? Thanks, 

Hi Frank Bough, 

RDRM11760 provides a definition of a significant break.

 You can guidance here: 

Residence, Domicile and Remittance Basis Manual

Thank you. 



 

Hi, I qualify for split year treatment, I arrived in the UK on the 16 August 2021, however I received 2 payments from my US employer between 16 August - 16 September 2021 for work carried out in the US. Does this income need to be reported on my UK Tax Return or is this treated as foreign (non-UK) income received prior to 16 August 2021.

Hi,

You will need to refer to article 14 of the Double Taxation Treaty with the USA to see what conditions apply to you 

USA: tax treaties

Thank you.

Hi there. My wife moved from the UK to Hong Kong in September of 2021 and meets the criteria for split-year case 1, full-time employment overseas. She is a UK citizen, submitted form P85 and also submits an annual tax return due to previous overseas employment (but was always UK resident for tax purposes). She has yet to pay tax in Hong Kong but this will be requested in the coming months. For her UK tax return, I have read the SA109 guidance would like to check one section, please. In section “residence in other countries”, would it be correct to - a) Box 18 - “enter the country code for non-UK countries in which resident for tax purposes” (⇒ enter HKG, Hong Kong in this case) b) Box 19 - “if also resident in countries of box 18 in 2020-21 tick here” (⇒ leave blank as she was UK tax resident in the previous tax year, as required for split-year treatment) c) Boxes 20, 21 and 22 - related to Double Taxation Relief amounts (⇒ leave blank) Thank you!

Hi there, I moved to an EU country in August 2021, having previously lived and worked in the uk (resident and domicile) for 10 years. I immediately started working for the EU company on arrival in Aug 21 so no gap in employment. Since moving I started renting out my UK property and still have savings income in the UK. My understanding is that I should be able to apply the split year treatment from August 2021. I would therefore pay any UK tax due up to my departure date and then only declare my UK property income after this date (with all savings income post move being declared in EU country pro-rata)? One complication is that in January 2022 I received a bonus relating to my work in the UK (already pro-rata'd by my company between the UK and EU entities). This is therefore not reflected in my P45 which I received in August 2021. Could you please advise which forms would be required for the above, and in particular how the bonus payment should be recognised? Many Thanks

Hi admin, I submitted the split year treatment form and self assessment form together. However, I declared the whole year income, including the non-uk resident part. What can I do to claim the split year tax allowance? Thank you.

Hi Dunc67,

Box 18 should show the codes for the country or countries, other than the UK, in which your wife is resident for tax purposes for 2021 to 2022.

Box 19 should be left blank if your wife was not resident in Hong Kong in 2020 to 21.

Boxes 20 to 22 are for tax relief being claimed. If no relief is being claimed, then leaave them blank. You can see guidance notes here:

Residence, remittance basis etc notes

Thank you.

Hello Admin, We are coming from Hong Kong by BNO Visa from Jul 2021. I believe I will be the Tax Resident from the first day I entered to the UK, because I have HOME in UK already. After the day I arrived at the UK until 5 Apr 2022, I did not have any employments or incomes in the UK and from overseas, I need stay at home to take care of my family to settle in. For the tax year of 2021-22. My only income (less than £1000) was earned from Hong Kong (I resigned and before enter to the UK) during Apr 21 - Jul 21. Based on my case, I do not work or earn other income after I arrived at the UK during the tax year 21-22. Should I need to fill in the self-assessment and SA109 for Split year treatment. Thank you for your advice. GB

Hi LH,

The bonus payment will be declared on the employment page SA102. For split year it is the residence page SA109 and the rental income is SA105.

Thank you.

Hi Mandy Wong,

You will need to submit an amendment to your figures to show only the UK part of the income.

Thank you.

Hi,

If you wish to claim split year treatment, the tax retrun with the SA109 must be completed.

Thank you.

Dear Admin, I have just moved (December 2022) from UK to Italy, and I am entitled for the split year treatment. I was employed at a UK company. I have always been employed under a company and therefore I never did any tax declaration forms. Should I do anything right now to "declare" my abroad status? Should I fill any form right now or should I wait until the end of this fiscal year? Which form should I fill? Many thanks for your help, Marco

hi, I have a question. During a tax year, for example, if I arrive on 1st May, and I'm still under oversea employment til 30th July. Do I need to pay tax for this 3 months overseas employment income if stay over 183 days in UK？