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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
Hi,

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.

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