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Posted Fri, 19 May 2023 14:58:45 GMT by mycchkger
Would you please advise me base on the following conditions: I arrived UK on 15 June 2022 and move to a home which I rent before I came to UK. I have left the former employment and already cleared all the tax in HK before I left. On 1 July 2022, I started a new employment contract with Hong Kong employer as work from home basis. For the income earned monthly, I have paid the NI with PAYE (DCNI), therefore I know I have to submit a self-assessment for tax. My questions are: 1. Shall I need to apply for the split year treatment? if yes, shall I do it in SA109? 2. Since this is a one year employment contract and it will be ended in June 2023, shall I need to tell HMRC about this? 3. I know I have to prepay the 2023-24 tax base on the 2022-23 assessment, can I appeal to this? Since I do not expect I have to pay that much tax for 2023-24.
Posted Wed, 24 May 2023 12:01:26 GMT by mycchkger
Further, what if the consequence if I made a wrong estimation for my future income? Say if I have another employment after existing contract, will there be any penalty or interest?
Posted Wed, 24 May 2023 14:40:58 GMT by HMRC Admin 5

If you qualify for split year then you only report any foreign income for the UK part of the year, see guidance -  RDRM12000 - Residence: The SRT: Split year treatment: Contents

If you do not qualify then you will need to report all your foreign income to the UK please see - Tax on foreign income

The guidance at RDRM12150 at will help you work out if split year treatment applies. 

Thank you
Posted Thu, 25 May 2023 13:34:20 GMT by HMRC Admin 25
Hi mycchkger,
If you reduce your payments on account by too much then you may have interest and penalties to pay when that years tax return is submitted. 
Thank you. 


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