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Posted Sun, 31 Jul 2022 12:01:19 GMT by jingplus
Background - BNO Visa, arrive UK in 2021 June - A Contractor/Sole trader basic with Hong Kong Company - Salary are Hong Kong Dollar in my Hong Kong Bank - No other incoming How do i know i need to fill in SA102 , SA103S or SA103F Is that i need to fill the same amount for both Self-Employment (Full) [SA103F] and Foreign [SA106] for my salary ? but it seems it will double tax me the amount
Posted Tue, 02 Aug 2022 12:41:37 GMT by HMRC Admin 2

Given that you arrived (and became resident) in the UK during the 2021/22 tax year. You may wish to apply for split year treatment, where you would only declare (and be taxed on) any income received after your arrival in the UK.

You can claim split year treatment by responding to the relevant questions in the SA109 pages of the 2022 Self Assessment tax return.

RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply

Thank you.
Posted Tue, 02 Aug 2022 13:41:04 GMT by jingplus
Hi The contract start from 2021 Aug to 2022 May So Beside SA109 Do I also need SA102 or SA103S or SA103F my salary goes to my Hong Kong Bank and then I transfer to my UK bank So I also need SA106 ?
Posted Tue, 02 Aug 2022 14:42:11 GMT by HMRC Admin 17


You will need the SA100 main return, SA109 for split year, SA103 to declare the income.

The SA106 will only be required if tax has been paid in Hong Kong and you are claiming foreign tax credit relief  .

Thank you.

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