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Posted Sun, 10 Dec 2023 20:47:04 GMT by Kwok Yi Somay Lee
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, 
Posted Mon, 11 Dec 2023 15:41:52 GMT by HMRC Admin 5
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
Posted Mon, 11 Dec 2023 16:19:35 GMT by Kwok Yi Somay Lee
**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
Posted Fri, 15 Dec 2023 12:51:35 GMT by HMRC Admin 20
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.
Posted Fri, 05 Jan 2024 06:24:59 GMT by
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
Posted Thu, 11 Jan 2024 10:36:33 GMT by HMRC Admin 25
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. 
 

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