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Posted Mon, 16 Jan 2023 15:54:41 GMT by Karen
Hi, To report foreign income (dividends, savings, etc) as required in SA106, do I need to report the dividends amount in Box 06 in SA100 as well? If I have loss on stock shares, should I simply deduct the loss from the gain and report the difference? Thanks!
Posted Mon, 16 Jan 2023 18:03:20 GMT by Felix Choi
Dear Sirs, I am preparing my FIRST self assessment return through the HRMC online filing system, sine the deadline is approaching. Unfortunately, I facing some problem, Could you mind help me to solve my problem, My brief background is below. I moved to UK on 21 October 2021 and got the permanent job offer (work over 37.5hours per week) & started to work on 11 January 2022, I planned to selected the split year treatment under RDRM12180 - Case 5. and I terminated the permanent work on 18 March 2022 and no another job upto 5 April 2022. I stays with my friend (free of charge, but I have registered Council on my name) and This is my first trip to the UK, and I never previously been UK resident for tax purposes. My questions are: 1. I can't find where to select the split year treatment through HRMC online system; 2. I am nor sure if i pass the third automatic UK test, below are my calculation: Step 1: In a 365 days period that are no disregarded days when I did more than 3 hours work overseas Step 2: Total number of UK hours worked during 365 day period (10 weeks x 37.5 hours) = 375 hours Step 3: Subtract disregarded days = 0, and 0 days annual leave, that can be deducted from 365 = 365 days reference period. Step 4: Divide reference period by 7 (365/7) = 52.1429 rounded down to 52 Step 5: Divide net UK hours by 52 (the result of step 4) 375/52 = 7.21 hours 3. Under the box 6 of SA109 form is it the date of year begins is 11/1/2022 (date of start my permeant work, since my meet 3 tiers under Sufficient Ties Test and ) 4. If I have employment income and self employment income, is it requested to report those income in SA106 ’Foreign’, even I eligible to claim Split year treatment. Thanks you very much for your help. 2.
Posted Thu, 19 Jan 2023 14:06:08 GMT by HMRC Admin 20
Hi Karen Yuen,

The guidance at How to fill in your tax return (2022), for box 5, advises that you should use SA106 if foreign dividends are more that £2000.00 and you should also fill in the Foreign pages if you are eligible to claim Foreign Tax Credit Relief or Special Withholding Tax on income you report on other pages.  
Capital gains and losses should be shown on SA108 and if foreign tax credit relief is also being claimed, they should also be shown on SA106.

Thank you.
Posted Fri, 20 Jan 2023 07:28:47 GMT by HMRC Admin 25
Hi Felix Choi,

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

Guidance here: 

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

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

Tax on foreign income
The guidance here: 

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

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

 HMRC cannot advise you on your residence status. 

Thank you. 


Posted Fri, 20 Jan 2023 12:39:36 GMT by Karen
Hi, If my foreign dividends/interest is less than GBP2000, I have only fill in foreign page and have submitted the return. Is it ok? Thanks.
Posted Tue, 24 Jan 2023 10:50:29 GMT by HMRC Admin 17

You need to declare all your taxable income in your return so if you have any other source,
this should also be included    .

Thank you.

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