First tax year in the UK 2022/23

Hi Admin, I arrived in the UK since Aug 2022. I had a full time job here since Nov 2022 and my salary was paid as PAYE. It is my first time to do a tax return. Firstly, may I double check if I need to declare my overseas bank savings interest of ANY AMOUNT since I became a UK resident? Secondly, can I apply split year treatment via online tax return together with SA100, or I must submit a paper return for SA109? Thirdly,is my personal allowance still £12570, basic savings rate £5000 and savings allowance £1000 when SPLIT YEAR applies? Fourthly,if all my UK salary and overseas savings interest under split year treatment UK part were not over the above allowance, do I still need to submit a self assessment? Finally, is that correct to declare overseas savings interest more than £2000 in SA106? Can it be done online with SA100? Thank you and hope to hear from you soon.

Could anyone from Admin reply to my enquiries please because I may need extra time to prepare for paper returns if in case SA106 and SA109 cannot be submitted online. Thank you.

Hi,

Yes, overseas bank interest, is foreign income (SA106) and requires a Self Assessment Tax Return (SA100).  You will need to check the guidance at RDR3 and take the residency test, to see if split year treatment applies.  

RDR3 Statutory Residence Test

If it does apply, you can only claim split year treatment throug a Self Assessment Tax Return (SA109).  The foreign interest will be treated in the same way as UK interest.  

Have a look at:

Tax on savings interest

Thank you.

Thank you Admin. I am eligible for split year treatment. Just one more question, can I submit SA100 online and then send printed copies of SA106 and SA109 by mail? Or should I also send SA100 in printed form with SA106&109 all together? What is the deadline for mailing then? Thanks again.

Simply speaking, can I file SA100 and SA106 online (via HRMC app) and then print paper form SA109 and send it by mail to HMRC for applying 2022/23 split year treatment? I am not convinced to use any 3rd party SA software due to limited access to computer and security concern. Thank you and looking for your Admin reply please.

Hi,

No, the whole return must be filed together so you should file it all by paper or purchase 3rd party software to file online. You will need it to file the return by 31 October 2023 if filing by paper.

Thank you.

Hi,

No. The whole return including all supplementary pages must be submitted together. If submitting by paper you have until 31 October 2023 and if online 31 January 2024. As the SA109 is not supported by HMRC software you will be required to purchase 3rd party software if submitting online.  

Self Assessment commercial software suppliers

Thank you.