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Posted Thu, 04 Aug 2022 22:35:15 GMT by Carmen
Hi. 1) Is it possible for me to do the split year treatment by post while completing the SA108 online? Will it be too confused for HMRC to handle? 2)For SA109, do I have to attach computation when I hand in the tax return or I just keep the record myself until HMRC asked me for that? Thank you for your time.
Posted Fri, 05 Aug 2022 13:55:27 GMT by HMRC Admin 25
Hi Ka Man, 

SA108 and SA109 are just two of the supplementary pages that are submitted with a completed self assessment tax return (SA100)

The supplementary pages cannot be used on their own, they can only be used in support of a tax return.

If you qualify for a split year then you only report any foreign income for the UK part of the year: 

RDRM12000 - Residence: The SRT: Split year treatment: Contents

The guidance at RDRM12150 will help you work out if split year treatment applies.

If you do not qualify, then you will need to report all your foreign income to the UK:

Tax on foreign income

Thank you. 


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