Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 17 Jan 2023 10:42:27 GMT by Yan~
I move from Hong Kong to UK on Sept 2021, so I need to apply for the split year treatment and understand I need to fill in SA100 and SA109 form. When I move to UK (from Sept 2021 - Apr 2022), I don't have any salary and other income, except just a little bit foreign saving interest (less than 200 GBP). In this case, do I still need to fill in SA106 to report for the foreign saving interest?
Posted Fri, 20 Jan 2023 12:39:49 GMT by HMRC Admin 2

If no tax is deducted from your foreign interest, then provided the interest is below £2000.00, you can enter this in box 2 of page TR3.  

If foreign tax was deducted and you want to claim a foreign tax credit relief, you should enter the interest and tax deducted on SA106.  

Please note all figures must be in pounds sterling.

Thank you.

You must be signed in to post in this forum.