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Posted Sun, 29 Jan 2023 17:52:00 GMT by Sin123
I entered UK on 12-Jan-2022, and I was employed by a UK company starting from 14-Feb-2022, paying tax as ‘tax as you earn’. Other than that, I don’t have any other income after entering UK. Before I entered UK, I was working in another country having income. In this situation, do I still need to do self assessment and split year treatment?
Posted Wed, 01 Feb 2023 12:26:33 GMT by HMRC Admin 17

Hi,
 
Based on the information you have provided, you would not have to complete a 2022 Self Assessment tax return unless your UK earnings
for the period 12-01-2022 to  5-4-2022 were over £100,000.   

See Link:

Check if you need to send a Self Assessment tax return    .

Thank you.
Posted Wed, 01 Feb 2023 13:43:52 GMT by Sin123
Hi, Thank you for the reply. May I ask further, do I need to submit split year treatment form? Thank you.
Posted Wed, 01 Feb 2023 13:50:59 GMT by Sin123
Hi Admin, I have enquiry on the self assessment test question 6. For the option ‘income from outside UK’, If I have income from outside UK before entering UK only, not after entering UK, do I need to choose yes for this option? 6. Do you need to pay tax on any of the following? Income from a trust Income from outside the UK £2,500 or more in commission or cash in hand payments A payment or charge on a private pension A Self-Employment Income Support Scheme (SEISS) grant None of these Thanks.
Posted Tue, 07 Feb 2023 14:31:00 GMT by HMRC Admin 32
Hi,

To claim split year treatment,  you will need to submit a self assessment tax return. You can do this either by downloading and printing a paper SA100, SA109 and any other relevant supplementary pages and posting the completed forms to HM Revenue and Customs BX9 1AS, or by purchasing 3rd party commercial software and submitting the tax return electronically.

Both options can be found at:

File your Self Assessment tax return online

You do not have to report overseas income received before you arrived in the UK. However any overseas income (including Trust income) received after you arrived in the UK should be declared. You should also declare in your tax return commission, cash-in-hand payments over the Trading Allowance of £1000, pension savings tax charges and SEISS grants and payments.                                        
Self Assessment tax returns                                        

Pension savings — tax charges (Self Assessment helpsheet HS345)                                                                               

How to report your earnings from self-employment       

Thank you.                                                                  

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