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Posted Mon, 22 Apr 2024 16:23:34 GMT by Sophiewop J
Hi , Here is my scenario: - came to the UK in Dec 2021 - started to work in the UK for fulltime job in Jan 2023 -the total salary from Jan to April 2023 was below the Personal Allowance, so no tax was deducted from my salary in PAYE account. I can see the tax deducted for the year 2023 to 2024 in my PAYE account only. I do not see any employment history for 2022 to 2023 in my PAYE acccount .. - I am going to fill in SA109 to apply for Slipt Year Treatment Question : 1) In the S109, Box 8, shall I put Jan 2023 instead of the arrival date in Dec 2022 as the date from which the UK part of the year begins? 2) In the S109, Box 13 ( Number of days you worked for more than 3 hours in the UK in 2022 to 2023) , is it correct to put 000 if I have never worked for more than 3 hours in the UK before I came to the UK? 3) Do I have to declare my salary (earned before I came to the UK) in my home country in SA100 or SA106 ( Foreign Page) ? It appears to me that tSA106 is used for declaring the interest, and gain from capital investment and properties. 4) Is it correct that I need to declare my salary income for Jan - April 2023 in Employment Even if my total salary in the UK is below the personal allowance? Thank you.
Posted Mon, 29 Apr 2024 14:49:44 GMT by HMRC Admin 19

If you qualify for split year, then you only report any foreign income for the UK part of the year. You can see guidance here:

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify, then you will need to report all your foreign income to the UK. You can see the guidance here:

Tax on foreign income 

The following guidance will help you work out if split year treatment applies: 

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

You can see guidance on how to co0mplete the SA109 here:

Residence, remittance basis etc notes
Thank you.

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