Self assessment BNO self employed in Hong Kong

I and my family came to the UK under BNO visa programme on 14/08/2022. We don't have any connections with the UK before that. We stayed in a hotel until moving to our new home on 03/09/2022, which, the tenancy agreement was made on 02/09/2022. I have been a self-employed in Hong Kong sine 2001 and the business is still continued. I wanted to file my Self Assessment tax return online so a registration application had been submitted to HMRC before 05/10/2023. I am now still waiting for the reply. At the moment, I would like to clarify the following situations. 1. I am self-employed even the business is in Hong Kong, right? 2. I want to apply for split year treatment. Am I belong to Case 4 or Case 8? Counting from 03/09/2022? 3. Do I have to submit my tax return before 31/10/2023 if I apply for split year treatment? Or I still can do online until 31/01/2024? Thank you very much!

Hi,
You overseas self employment will be considered as self employed and should be declared on a self assessment tax return.  
I regret that we cannot advise whether you meet the criterial of case 4 or case 8.  
The accommodation tie would commence from 3 September 22, as that is the first date you stayed in your home.  
You will need to submit a 2022 to 2023 tax return, as you are self employed and want to claim split year treatment.
Thank you.

Thank you very much for your reply. By the way, I submitted my registration application on 26/09/2023. Today (02/12/2023) I am still waiting for the reply from HMRC. I want to complete my tax assessment asap, what can I do?

Hi ST S,
We are unable to review personal matters in this forum.
For an answer to a personal question of this nature, you would need to contact our Self Assesment helpline on 0300 200 3310 or contact our webchat facility here:
Contact HMRC
Thank you. 

Hello. I am a non domiciled UK resident. I am self-employed and provided consultancy services to a company in Hong Kong during the tax year 2023/24. The work was done while I was in the UK. The monies that I received were credited into a bank account in Hong Kong and I have not / do not intend to remit it to the UK. I am eligible and would like to claim remittance basis. I have no other income. Can you please advise if i need to file a SAR for 2023/24?

Hi ,
 

Yes as you will need to show that you are claiming the remittance basis within the residence section . Thank you .

 

Hi HMRC, Thank you for the above. On the residence section, as i was a UK resident the last 2 years only, do i just tick i am claiming remittance basis and i need not fill in box 34? Also, do i need to fill in any other pages of the SAR for example the self employment page? Lastly, are you able to confirm there should be no tax payable? Thank you

Hi maych

HMRC cannot advise you on this as it is your decision as to whether you are claiming the remittance basis or not.

Thanks

Hi HMRC, Thank you for the above. I would like to claim remittance basis and am not sure if I am filling in the SAR correctly. 1.do i just tick i am claiming remittance basis and need not fill in box 34 (i am not / have not remitted any monies) 2.do i need to fill in any other pages of the SAR for example the self employment page (self employed, provided consultancy services to company in HK, work done while i was in the UK, monies paid into bank account in HK) 3.are you able to confirm there should be no tax payable Thank you

Hi,
Please refer to Residence, remittance basis etc notes on how to complete the SA109.
You need t ocomplete the SA103 for self employment and we cannot confirm the tax position until the return is processed.
Thank you.