Split year treatment

Hi Marco Caselli,

You will claim the split year in your 2022 to 2023 tax return by completing form SA109.

Thank you.

Hi HMRC admin I have quit my job in HK in Sept-2021 and enter to Uk in oct-2021. I have no income between Oct-2021 to 5th april 2022. Do I need to do self assessment and apply split? Do I need to apply tax return for 2021/2022.

Hi,

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 Admin, You stated that "If you qualify for split year then you only report any foreign income for the UK part of the year.". My question is, if I qualify for split year and no foreign income for the UK part of the year, do I need to file self-accessment ? Thanks.

Hi GY,

If you want to apply for split year treatment, then yes, a tax return is required. You will need to use 3rd party software as you need to include the SA109 and this is not supported on HMRC software.

Thank you.

Hi Gaga,

Yes. To claim split year treatment means you need to submit a tax return and SA109.  

You can find this at:

Self Assessment tax return forms 

If you want to submit the SA109 online, you need to purchase 3rd party software to do this.

A list of commercial software providers can be found here.

Self Assessment commercial software suppliers

If you do not claim split year treatment, then you would need to declare your foreign income, as you would be taxable on the full years income.

Thank you.

Hi Sirs/Madams, I arrived in UK in Jul 2021 and is now filling the Self-Assessment Form. May I ask if I could seek you advice as follows: 1. I have a full time job and resigned before I come to UK and I have engaged by UK Company after I arrival in Jul 2021. Could you please advise if I should fill "1" or "2" on the question of "How many employments or directorships did you have?" in Tailor your return section? 2. When I fill SA100, should I also fill in the income I earn before I arrival? 2. I found that SA109 could be submitted by paper. May I ask if I submitted the form SA100 online and send the SA109 form by paper separately? Kind regards,

Hi Admin, 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 UK tax for this 3 months overseas employment income if stay over 183 days in UK？Thanks! 

Hi HMRC admin, For my understanding, I only have to pay UK tax on foreign income based on the time I landed in UK. Before that, I only have to pay tax for those income inside UK. How about the interest from the deposit of my bank account in HSBC Expat? The main branch is in Jersey. Is this income treated as a foreign income?

Hi W C Lin,

1. You should enter '1' as your number of employments.
2. You are not required to provide details of the income you earned overseas before you arrived in the UK.
3. As you are planning to submit the paper version of the 2022 SA109, please also submit the paper SA100.

Thank you.

Hi HMRC Admin, In SA109, I'm claiming split tax year status (Case 6) for 21/22 as I had been living and working abroad until Nov 2021 so have ticked box 3 along with the date of arrival in box 6. The 3rd party software I'm using also adds some text to say Case 6 in box 40. However, the questions 7 to 14 in SA109 are unclear whether they relate to the overseas or UK portion of the split tax year. I'm assuming my answers in 7-14 should relate to the overseas portion so HMRC can decide if the overseas portion is classed as non-resident? Please advise.

Hi,

You will need to determine your residence status, to work out if this income should be declared.  

Have a look at

Tax on foreign income 

RDR3 Statutory Residence Test 

If you are considered to be resident in the UK for the whole tax year, you will need to declare this period of foreign income. You would also be able to claim a Foreign Tax Credit Relief, if there is a double taxation agreement between the UK and the other country.

Thank you.

Hi sonia Wong,

Yes Jersey is treated as foreign income.

Thank you,

Hi Stephen G,

Yes they are the overseas part of the year.

Thank you. 

 

Hi HMRC admin, 1. I earned some income during my overseas part of tax year (i.e. before the split year date), but those monies weren't paid into my bank account in full until 3 month after the split year date (i.e. payment dates fall under the UK part of the tax year). Do I still have to file such income under Form 108 (Foreign), or I may simply declare such under notes section in Form 109 (Split year) 2. for the same reason, the relevant pension payment of those income earned before the split year date turns out paid into my pension account after the split year date. Do I still have to report such payment into my pension account under Form 108 ? But consider the fact that I haven't withdraw any monies from that Foreign pension account, does it mean that I don't have to report anything here in any case ? 3. I have rented a flat in UK remotely nearly one month in advance before I arrived to UK in person for the reason of better planning. Under the split year rule, am I considered "having a home in UK" as soon as my tenancy started contractually, or it is the date I moved in my UK home, consider that fact that I was still living in my overseas home on the day before I arrived to UK. 4. My employer have stated on my employment record that my employment will start on Aug 23rd. But due to last minute flight changes, I did not arrived to UK until Aug 26, and I literally did not work at all for my UK employer before Aug 26th. They overlooked to change their employment record which is now 1.5 years ago, so in this case would I still be considered a UK tax resident from Aug 23rd onwards for the reason of having a full time UK employer on the record ? How I may fix this issue since it might impact my tax position. thanks for the help in advance

Hi, I am entitled to the split-year treatment for the tax year 2021-22. My self assessment tax return was submitted online, listing only incomes after I had become a tax resident, and I have already paid my taxes. I However, I stumbled upon this thread just now and was surprised to learn there’s a form SA109, in which, specifically, there’re questions about tax residency other than that of U.K.(Qs 18 &19). I believe those questions were not in the online form I filled in. My question is whether I need to fill out that form now even if I’m not claiming remittance basis or double taxation relief.

Hi SWM,

Yes, to fully clarify your 2021 to 2022 tax residency situation, and to confirm you were applying for split year treatment, please now submit form SA109, appropriately completed.                                                   
Residence, remittance basis etc notes

Thank you.

Hi RL,

No.
The income arose in the period that was overseas, so should not be included.  
This would be the same for pensions relating to the overseas period paid after the overseas period ended.  
You would count your 91 days from the date you arrived in the UK.  
The accommodation tie guidance can be found at (RDRM11550 - Residence: The SRT: Accommodation tie).  
You would be considered tax resident from 26 Aug, as that is the date you arrived in the UK.


Thank you.

Hi HMRC Admin, My wife and kids already moved to UK in June last year and rented an apartment to live in. I am currently working in HK for full time and plan to move to UK in August this year. Am I eligible to apply for split year arrangement? Do my income in HK from Apr 6 to August need to be taxed? Thank you.

Hi HMRC Admin, For more information, my wife and kids move to UK last year for BNO visa and I am dependent of my wife. If I move to UK on 1 Sep this year. For the full time income I earned in HK from 6 Apr to 31 Aug this year, is it eligible to apply split year treatment for case 4 or 8? Thank you.