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Posted Sun, 05 Nov 2023 15:23:33 GMT by
Hi HMRC, I just came to UK as tax residence on 2 Nov 2022, and I am eligible to apply splite year treatment, however, when I use your tool to 'Check if you need to send a Self Assessment tax return', it said 'You do not need to send a Self Assessment tax return'. So my question is, do I still need to fill in the SA109 to apply for split year treatment? As it passed the paper form submission deadline, any possible outcome or advice that I should take? Thanks.
Posted Thu, 09 Nov 2023 08:12:15 GMT by HMRC Admin 20
Hi Ivan Lam,
If you wish to claim split year treatment, you must complete a self assessment tax return, that includes supplementary page SA109,
Residence, remittance basis etc (Self Assessment SA109).  
You can order a tax return from the online order line at File your Self Assessment tax return online.  
The HMRC online tax return does not support the submission of SA109.  
To submit an online tax return, you would firstly need to obtain a government gateway user ID and password.  
Please note if you are unable to do this, you cannot submit a tax return online.  
HMRC online services: sign in or set up an account  Register for an individual account.
Next you need to buy a commercial tax return from the attached list and submit it using the user ID and password.  
A list of commercial suppliers can be found at Self Assessment commercial software suppliers.  
The due date for paper tax returns has passed, so if you submit a paper tax return, you can appeal the penalties, by send a completed form SA370 along with the paper tax return Self Assessment: appeal against penalties for late filing and late payment
Thank you.

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