self assessment tax return

Dear HMRC, I am confused whether we need to submit the self assessment in the tax year 2021-2022. In my situation, my husband and I arrived to the UK on 28th June 2021. We are UK residents in the tax year 2021-2022. I worked in Hong Kong until the end of May 2021 with income for the period from 6 April 2021 to May 2021 which is less than £2000. After arrival, I found a job in the UK and work only few days with income in September 2021. So, should I still need to submit the self assessment tax return in the tax year 2021-2022? In my husband's situation, he worked in Hong Kong until early of June 2021 with income for the period from 6 April 2021 to June 2021 which is more than £2000. Before arrival, both of us have done the tax clearance in Hong Kong. After arrival, he found a job and work from 20 August 2021 with using the PAYE system. So, should he still need to submit the self assessment tax return in the tax year 2021-2022? If yes, should he apply the split-year treatment in the tax year 2021-2022? Besides, I would like to ask about the saving transferred from Hong Kong bank account to UK bank account. If there is no interest in our UK bank accounts, we do not need to report it to HMRC. Is it correct? Please give us advice for our cases. Thank you so much. Kind regards, 

Name Removed admin .

Hi MandyC,

Under the terms of the double taxation treaty, income from employment in Hong Kong for duties carried out there is only liable in Hong Kong and there is no need to declare here. split year is therefore not required. if you have no other self assessment criteria then a tax return is not  required.

Thank you.

 

Dear HMRC Admin, Thank you for your reply. If there are very small amount of interests (less than around $1 Hong Kong dollar, that is equivalent to UK pounds less than around 10p) in our bank accounts in Hong Kong during the period between 6th April 2021 to 27th June 2021 (before we came to the UK), so is it tax return not required too? Can I say the tax return is required when there are other income in the UK after arrival in the UK? Please advise if there are incorrect. Thank you very much.

Hi,

When declaring income and gains in a Self Assessment Tax Return, the figures declare are in whole pounds only. You can round up or down to a whole pound in your favour. You would not need to declare £0.10 as you can round this down to £0.00.  

If you meet the critieria form split year treatment, you will need to register for self assessment to claim split year treatment. Otherwise, you would need to declare your world-wide income for the whole tax year which a tax return would also be required. Have a look at section 9 of RDR1, regarding the remittance basis and small amounts of foreign income.

Residence, domicile and the remittance basis: RDR1

Thank you.