Split year treatment

Hi HMRC, Thank you so much for the answers. I just have one last question regarding my initial first one: I completed this check online (https://www.gov.uk/browse/tax/self-assessment) and it told me I don't have to send a self assessment tax return - is that sufficient to decide I won't need to send one in the case of leaving the UK neither? Thank you!

Hi lon.deg,


It is. You can just complete the P85.


Thank you.

Amazing, thank so much for the help!

Hello HRMC, I entered UK on 03 Nov 2021 with BNO Visa and I should be considered as a UK tax resident. From 06 Apr 2021 to 02 Nov 2021, I was still in my home country, per my understanding, I do not need to report the income/earnings for this period of time. Please correct me if not. And starting from 03 Nov 2021 till now, I am in UK and UK is my only home. I do not have any income (from both inside or outside the UK) and being unemployed. Please advise below on my situation for the tax year from 06 Apr 2021 to 05 Apr 2022: 1/ Do I still have to register for Self Assessment? 2/ I should be qualified for the split-year treatment, so I also have to apply this if I have to register for the Self Assessment? 3/ Any other form(s) I have to fill in and submit for this tax year? Thanks much in advance for your advice.

Good morning I have a question on calculations as I can't find a guidance for it I have left the UK in June, and I believe I will qualify for Case 2 Split Year treatment (I went abroad to join my wife, a UK diplomat that moved to post abroad earlier in May, and I will be spending very little time in UK in the rest of the tax year). I am still employed with my UK employer until early /mid December, as I had a 6 months notice period that they are happy to let me serve working from abroad. However I am still getting paid out of the UK payroll, into a UK bank account and with UK tax deductions on it. My P45 will not come until December / January. I will do a self-assessment and complete the S109 forms. For employment income page, how do I calculate the gross employment income for the UK part of the year? a) Using the payslips for April, May and part of the June one (looking at the working days) b) Using the P45 figures multiplied by ratio days in UK / 365? c) Using the P45 figures multiplied by days worked in UK / total working days with my employer in this tax year? Is there a specific page with the guidance please? The tax already deducted is simple, as that will be the one on the P45. Thanks, Fabrizio

Hi Emma,

If you became resident in the UK 21/22 and you received income from Hong Kong from April - Nov then we would expect you to complete a tax return form to declare your worldwide income.
However you may qualify to claim Split Year Treatment where you would complete a self assessement form and include this on the SA109 page.
If it does you’ll get split year treatment and the tax year will be split into a UK part and an overseas part and you’ll pay tax only on the income arising in the UK part of the year.

Thank you.

Hi I landed to UK on 4 Aug 2021 by using BNO visa (over 183 days in 2020-21). I have a permeant job in Hong Kong which worked until 1 Aug 2021. After arrival to UK, I have no job unit 13 Dec 2021. I continue to work this job until now. PAYE, NI A and Pension are deducted automatically from my monthly salary. I have no other income apart from my job in UK. I read the information from this forum. Sometime said it require to complete SA100 together with SA109. Sometimes said need to register for self-assessment. I am very confusing the step in applying split year treatment. So, it would be much appreciated if you can answer my questions below:- 1. Please show the step how to apply for split year treatment (e.g. which form I need to complete, online submission or need to complete in paper and send by post) 2. Any guideline in completing the relevant form?? Thank you!

Hi HRMC, Thanks for your information. One more point I am not very clear to kick off the self assessment process. For my case, I previously had a full time job in my home town until end of Aug 2021, and then remained unemployment till this moment. So when I register for self assessment, should I register as "not self-employed"? Thanks again!

Hi HRMC, I came to the UK on early Nov 2021 under BNO Visa (as dependent of my wife). Before I came to the UK, I had a full time job with salary in Hong Kong until end of Oct (I had processed tax clearance in Hong Kong before I came to the UK). And from Nov 2021 to Apr 2022, I was employed by the same company as a freelancer, and the salary were transferred to my UK bank account directly. Q1. I know I have to submit self assessment to declare my income for UK part. Base on my case, please advise which one I should pick to start, "self-employed" or "not self-employed"? Q2. I should be qualified for the split-year treatment under case 4. Besides self assessment and split-year treatment form, is there any other form I have to return? Thank you.

Hi

FabGio g,   You will include the full income from the P45 on the employment page. To then claim the relief for when you left the UK, you will also need to complete form HS304 - : Non-residents tax relief under double taxation agreements (Self Assessment helpsheet HS304) .

Thank you.

 

Hi
 

Esther,

You will need to register for self assessment (if not already done so) and then complete the SA100 and SA109. If you have UK employment, you will also need to complete SA102. Help to complet the SA109 is at - : Residence, remittance basis etc notes    . Thank you.

Hi
 

Emma ,

You can register for self assessment via the following link :  Tax on foreign income   . Thank you.

Hi David,

If the company pays you under PAYE then you are classed as employed by them as they will deduct your tax and National Insurance. If they pay you gross then you are self employed. You would then need to register for Self Assessment when you ascertain which type of employment you come under.

You also need to complete the SA100, full tax return. For the split year it is SA109.

Thank you.

Hello, I am a British citizen, arrived in the UK on June 21 and stayed at my friend's home. I left the UK on February 22. I became a tax resident in the tax year 2021/22 as I stayed more than 183 days. I am retired, never worked in the UK, not a tax resident for the past years and will not be a tax resident in tax year 2022/23. During the period I was living in the UK, I did not have any UK income except for a small amount of savings interest. From 6 April 21 to 5 April 22, The total overseas income from capital gains from shares, dividends and saving interests was around £9,000. The overseas income during the period I stayed in the UK was about £6,000. I have the following questions before filing a tax return for 2021/22. 1. Do I require to file a tax return as the income is less than the tax allowance? 2. If yes, do I qualify for the Split year treatment and report only the income during my stay? 3. If not, should I report the whole year's income? 4. Do I need to pay any NI? Thank you

Hi,

You will need to refer to the attached link to see if you need to declare the income and if so, what amount you need to report.

If you are of state pension age for the year the return is for,  you do not need to pay National Insurance.

RDR3 Statutory Residence Test

Thank you.

Hi HMRC Admin, I would like to enquire about the Tax on foreign income under my situation. I'm unemployed in Hong Kong from the beginning of March due to the 5th waves of COVID-19 pandemic. Then, I moved to the UK on 5th May, 2022 by BNO visa. I'd transferred my past income from Hong Kong to the UK in mid-May (Around GBP200,000). Under the situation, should I declare the income as tax on foreign income in 22/23 tax year? Thank you. Regards.

Hi,
 

There are no tax implications re: the transfer of funds from an overseas bank account to a UK bank account. You may however  have to declare any interest that arises.      See link: Tax on savings interest    .

Thank you.

Hi HRMC Admin, I landed to UK on 4 Aug 2021 by using BNO visa (over 183 days in 2020-21). I become a UK tax resident on 4 Aug 2021. I had a job in Hong Kong and worked until 1 Aug 2021. After arrival to UK, I have no job unit now. My Hong Kong employer paid me my last wages and credit into my bank account on 10 Aug 2021, which I have already become a UK tax resident. If I qualify for split year then I am only reporting the income for the UK part of the year. I do not need to report the income prior to arriving in the UK. However, my situation is that my Hong Kong wages credit into my account after I become a UK tax resident. Do I have to submit the self assessment and report my Hong Kong last wages, which credit into my account on 10 Aug 2021, to HMRC? if Yes, I will fill in the SA109 to apply split tax treatment. Then -on the SA100, page TR2, should I put "X" in "Yes" box "1 Employment" or "5 Foreign" -do I have to fill in the SA102? (i.e. My Hong Kong Employer don't have P45 or P60, PAYE tax reference)

Hi,
 

You do not need to report the last payment from your employer in Hong Kong . Thank you.

Hi My status is as below 1. Landed in UK on 5 Aug 2021 and continue to stay in UK (over 183 days in 2021-2022) 2. Have a job in Hong Kong and resigned on 2 Aug 2021 (i.e. before I landed in UK) 3. No working from 3 Aug 2021 to 12 Dec 2021. 4. Work in NHS from 13 Dec 2021 onwards. NHS deducts NI, pension and PAYE from my salary every month 5. I have no other incomes apart from the salary from NHS. My questions: 1. Since NHS already deduct tax from my salary and I checked that the deduction is correct, may I know if I still need to submit any tax form (e.g. SA109, SA100, SA102) to HMRC?? 2. I have already settled the tax to HK government for the HK income before I landed to UK (5 Aug 2021), am I still need to report my HK income to HMRC? Will there be any tax I need to pay to HMRC because of my HK income before land to UK? Many thanks!!