Split year treatment

Hi Benny L,

You will show it on both. The SA106 is so that you can claim any foreign tax credit relief if you have already paid tax on the gain abroad.

Thank you.

Hi HMRC Admin, Below is my conditions detail between 15Jul2021-5Apr2022: Landed in UK 15Jul2021, UK is only home on 12Aug2021 Unemployed in UK Employment income from Hong Kong from Apr 2021 to Sept 2021 : GBP 30000 1.) I would like to consult which form and how much that I need to fill in the form. 2.) May I apply “split year treatment SA109”? 3.) Does Employment income report to SA102, SA106 or SA109? Thank you!

Hi HCL_Chan
That is correct.
Thankyou.
Regards.

Hi Edd,

If claiming split year treatment you will need to complete SA100 and SA109.

For any PAYE employment since your arrival, the SA102 is also required.

Thank you.

Hi HMRC Admin, I have question about the example of case 4 split year treatment on HMRC website. I copy the example in below for easy reference. My question is about the 1 July 2013 date as mentioned in the example. 1) Does it mean the date when Olan signed the tenancy agreement? 2) Or would it mean the start date of the tenancy agreement? If Olan signed the tenancy agreement on 1 July 2013, while the tenancy started on and included 14 July 2013 and he moved in the apartment on that date. Would Olan’s UK part of the tax year be started on 14 July 2013? Copy from RDRM12160 - Residence: The SRT: Split year treatment: Case 4: The overseas and UK parts of the tax year https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12160 Olan has been working for his employer in Germany for the last 5 years. He has no UK ties and was not resident in the UK. On 1 June 2013 Olan moves to the UK to look for work here. He rents out his apartment in Germany on a 2 year lease, from 27 May 2013. Olan arrives in the UK and stays in temporary accommodation while he finds an apartment to rent. He signs a 12 month lease on an apartment in London on 1 July 2013. He starts UK employment on 22 July 2013 and remains in the UK for a further 2 years. Olan receives split year treatment for 2013-2014 as he meets the Case 4 conditions: - he is non-UK resident for 2012-2013 - he started to have his only home in the UK during the tax year and that continued until at least the end of the tax year - he had no UK ties from 6 April 2013 to 1 July 2013 For Olan the overseas part of the tax year will end on 30 June 2013, and the UK part of the tax year will start on 1 July 2013, the day he started to have his only home in the UK. Kind Regards

Hi,

As illustrated in the example provided in RDRM12160 , the key date in determining when the UK part of the year begins for individuals who qualify for split year treatment under Case 4 is the date on which the lease/tenancy agreement is signed. See link below:                                                  

Residence, Domicile and Remittance Basis Manual

Thank you.

Hi HMRC Admin, Thank you for your clarification. But I find from the Residence, Domicile and Remittance Basis Manual that there is different definition. I copy the examples in below for easy reference. It stays that: - an individual must actually use it as a home. - the individual must use it for at least 1 night during that tax year Although Olan had signed the tenancy agreement on 1 July 2013, but he only moved in and actually using the apartment on 14 July 2013. I can’t understand why Olan’s UK part of the tax year is determined by the date for signing the tenancy agreement but not the actual move in date? So if an individual signed a tenancy agreement while he was still abroad, and if for some reasons the apartment could only be available for him to move in in 6 months after. If he didn’t want to wait and decided to migrate to the UK and stayed in local hotel first while waiting for the availability of the apartment, does it mean his UK part of the tax year was started on the date when he was still abroad, but not the date when he arrived the UK and moved in the apartment? >> Copy from RDRM13050 - Residence: The SRT: Annex A: The principles and characteristics of a home for the purposes of the SRT https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm13050 Example 7: Aneta moved from Poland to the UK and she completed the purchase of her new house on 1 June. Whilst it was empty she stayed with friends, until her belongings arrived. These were moved in by the removal firm on 15 June. Aneta stayed in her new home overnight that night. However, as she had arranged to have some extensive refurbishment done to her bathrooms and kitchen, she stayed in a local hotel and with friends while the main works were carried out. She moved into her home on a permanent basis on 15 July. For SRT purposes HMRC would consider that the house became Aneta’s home from 15 July. The key points are that: - a place must be capable of being used as s home, even if it is temporarily unavailable - an individual must actually use it as a home. >> Copy from RDRM13070 - Residence: The SRT: Annex A: The statutory residence test accommodation tie https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm13070 Any accommodation that is available for an individual’s use while they are in the UK: - must be available to them for a continuous period of at least 91 days during the tax year - the individual must use it for at least 1 night during that tax year Kind Regards

Hi,
 

The date the tenancy is signed is the start date as it is assumed an individual will move in the same day or a few days after. From the examples you have given, the difference in start dates is due to the property being habital. Based on your details, it is a choice to enter the property later than the tenancy date and nothing to do with it not being habital. As such 01/07/13 is the start date in your case as it was then down to choice to move in later . Thank you.

Hi HMRC Admin, Thank you for your reply. Refer to my previous situation, I submitted the Self Assessment Return including SA100 and SA102 on HMRC website system on Apr2022. I confirm to fulfill the requirement of the split year treatment on Aug2022, so I will apply the SA109. 1.) I need to send the Self Assessment Return including SA100, SA102 and SA109 together to HMRC by post. May I how delete the Self Assessment Return on HMRC website system? Please state. Thanks. Thanks and regards

Hi Edd
You can go back into your online return and make an amendment and add  SA109.
Thankyou.
Regards.

Hi, I enter UK on 11 Nov 2021, and understand I am qualified for the split year treatment. I started my full time job on 29 Nov 2021. My total salary (29 Nov 2021 - 5 Apr 2022) is less then £12,570 and I don't have other income. Do I still need to fill in the self-assessment? Thanks

Hi HMRC Admin, I came from HK and arrived UK on 4 Aug 2021. I have confident that I can apply for split year treatment. I understand that I need to complete SA109, SA100 and SA102, but I have the following questions when I complete the forms: 1. For SA100, Box 9 (page 2 of SA100), may I know if I need to put "X" to the Yes box if I have HK income before landed UK (I have no other income apart from the permanent job in HK before Ianded UK? 2. For SA100, if answer for Q1 is "Yes", am I need to complete a separate supplementary pages (SA101) to report the income from Hong Kong (which is the income before I landed to UK, I do not have HK income after landed to UK) 3. For SA100, Box 8 (page 3 of SA100), may I know how to complete box 8? How do I know if I have state pension (I have a permanent job in UK started in Dec 2021, no other UK income apart from the permanent job) 4. For SA100, Box 11 (page 3 of SA100), should I fill in the total amount of pension my employer deducted from my salary during FY2020-2021?

Hi estherchan0723,

Please refer to the guidance notes to accompany each relevant page of the return -
Self Assessment tax return forms.
when you click on each section it gives you the option of the form or the notes to help complete.

Thank you.

Dear HMRC Admin, I have already read the guidance note but not understand, therefore I raise the above questions to you. I have just the above 4 outstanding questions that require clarification, make I ask for your guidance please? Many thanks Regards Esther

Hi, I moved from Hong Kong to UK on 25th June 2021. During 25th June 2021 and 9th September 2021, I stayed Airbnb temporarily before I rented an apartment. I moved to a rented apartment on 10th September 2021. In this case, if I apply for Split Year Treatment, may I know which date should be the start date for my UK part of tax? Thanks!

HI HMRC Admin, I have filed the tax return online and come to know I need to submit SA109 for split year treatment afterwards. Do I need to redraw my submission online and return the whole set in one go? Or I can just mail the SA109 independently? Thank you.

Hi
 

estherchan0723 ,

You will need to contact the taxes helpline (0300 200 3310) for more details advice . Thank you.

Hi, Similar to C Law, understand I am qualified for the split year treatment. I moved to UK at mid of July 2021 and I got a job in Sep 2021, my company already help to pay the tax and i can see in my online account about my tax payment. My question is, do I need to submit self assessment for the period before I came UK? (Apr 2021 to mid of July 2021) I have submitted a request to get the UTR at Sep 21, 2021, but still didn't get the letter. Please advice, Thanks in advance. Ben

Hi
 

J Fung ,   The start date would be the date you arrived in the United Kingdom . Thank you.