Slipt Year Treatment

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.

Hi,

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.