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Posted Tue, 27 Sep 2022 18:39:40 GMT by Tak Hung Yip
I bought a property and rent it out since 17-Sep-2021. Then I came to the UK on 01-Jan-2022 and bought another property for my own house. The rental property still have rental income. Q1. Should I need to send a tax return? Q2. Should I need to fill the form SA109 for split year treatment?
Posted Wed, 28 Sep 2022 12:55:41 GMT by HMRC Admin 26

Yes, you need to register for self assessment and complete a return to declare the income since 01/01/22. If you wish to apply for split year you need the SA109 along with the SA100 and SA105.

Thank you.
Posted Thu, 29 Sep 2022 16:39:40 GMT by Tak Hung Yip
Hi, Thank you for your reply. I need to register for self assessment form SA1 online before 05-Oct-2022. Am I right? Where to get my UTR number? the for SA109, SA100 and SA105 are required the UTR number.
Posted Fri, 30 Sep 2022 15:55:49 GMT by HMRC Admin 25
Hi Tak Hung Yip, 

You need to submit the for m SA1 first in order to get a UTR. 

Once you have your UTR, you can do the Self Asssessment tax return. 

Thank you. 

Posted Sun, 02 Oct 2022 22:23:27 GMT by user888
Hi HMRC Admins, May I confirm with you that the 5 October 2022 deadline is fulfilled either by the sending of a SA1 form by post (for someone who cannot verify ID for GovGateway), or by the submission of the online SA1 form (for someone who can do this via GovGateway), before 5 October 2022? Presumably, the taxpayer (first time registration) does not have to do anything after submission of SA1 form (either by post or online) until the UTR number from HMRC is received by the taxpayer? Correct? Thanks in advance.
Posted Wed, 05 Oct 2022 12:49:29 GMT by HMRC Admin 17

You are correct that we request registration on or before 05/10/2022.

Once the form has been processed we will send the UTR .

Thank you.
Posted Tue, 11 Oct 2022 21:53:05 GMT by Tak Hung Yip
WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.
Posted Wed, 12 Oct 2022 08:16:35 GMT by HMRC Admin 17

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

Residence, Domicile and Remittance Basis Manual  .

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

Tax on foreign income  . 

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

Thank you.


Posted Fri, 14 Oct 2022 17:13:11 GMT by Tak Hung Yip
Hi HMRC Admins, If I have dividend from stock market (e.g. LSE), which form should I fill? Thank you.
Posted Tue, 18 Oct 2022 10:22:39 GMT by HMRC Admin 17

You should complete form SA1 .

Thank you.

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