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Posted Mon, 18 Sep 2023 18:12:27 GMT by Iankoko Chan
I moved to the UK in July 2021. I ended my HK employment in May 2021 and started UK employment in Oct 2021. So, I am qualified for split year treatment for FY21/22 under case 4. Question 1: Does the split year treatment applied to my case automatically? After Oct 2021, except the UK Salary, I only have foreign dividend and interest income less than £500. My UK employer filed PAYE for me and I did not use up all the personal allowance. Question 2: Under my case, do I need to file self assessment tax return? Question 3: If I need to apply split tax treatment and self assessment for FY21/22 but I did not do it before 30 January 2023, are there any penalties if I do it now and it seems I don't have to pay UK tax on my foreign income.
Posted Wed, 27 Sep 2023 13:51:19 GMT by HMRC Admin 19

You are not automatically entitled to split year treatment. You need to decide this by taking the Statutory Residence Test that you can see here:

RDR3 Statutory Residence Test

As you have foreign interest you fall within Self Assessment criteria and must complete a Self Assessment tax return. The deadline for receipt of this return was 31 January 2023 if submitting online and 31 October 2022 if by paper.  

You will be charged late filing penalties but you will have the option to appeal against these using form SA370.

Self Assessment: appeal against penalties for late filing and late payment 

Thank you.

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