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Posted Wed, 11 Oct 2023 15:29:39 GMT by Ivan Wong
Hi HMRC, I found the split year treament has to be applied with paper submission only. Can I make the self assessment online, while the split year application by paper separately? Or I have to do both together by paper submission ? Many Thanks
Posted Thu, 12 Oct 2023 16:07:03 GMT by
If I need to apply split year treatment, how to count the day to apply? is it means the date that arrived UK?
Posted Fri, 13 Oct 2023 14:41:05 GMT by
May I confirm again, if I have been qualified to use the spilt year treatment, am I able to file the tax return online, or I must use the third party software for the submission? Thanks! As I can’t find a SA109 section in the online application.
Posted Mon, 16 Oct 2023 08:30:59 GMT by HMRC Admin 5
Hi Ivan Wong

No.  The entire tax return must be declared together, either online (usin3 3rd party commercial software) or on paper.  
If you have or are able to obtain a government gateway user ID and password, you can purchase a tax return that include the residence section and submit that tax return online. 
A list of commercial suppliers can be found at
Self Assessment commercial software suppliers
whereas paper tax returns can be found at
Self Assessment tax return forms 
You can register for an individual account at
HMRC online services: sign in or set up an account

Thank you
Posted Tue, 17 Oct 2023 14:13:41 GMT by HMRC Admin 17

To claim split year treatment using an online tax return, will require that you purchase a 3rd party commercial tax return, that include the residence section and submit this tax return, using your verified government gateway user ID and password. 

If you are unable to do this, you will need to submit the entire tax return on paper.

Thank you.
Posted Thu, 26 Oct 2023 07:17:02 GMT by HMRC Admin 20
Hi irene c,

The SA109 is unavailable online from HMRC, but you may wish to submit it online using commercial software.                    
File your Self Assessment tax return online

Thank you.

Posted Thu, 26 Oct 2023 07:20:43 GMT by HMRC Admin 20

Please refer to guidance at RDRM12000 - Residence: The SRT: Split year treatment

Thank you.

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