Self Assessment

HMRC Administrator, (1) I’ve registered for self-assessment on 4 Oct 2023 and am now waiting for the UTR number. However, I found that I have wrongly filled in some information during the registration. For example, I forgot that I have foreign divident and haven’t ticked the correct box. Can I fill in SA106 and provide the information after getting my UTR number? (2) I’m employed and paid under PAYE. Apart from this job, if I have income for doing some regular clerical jobs for somebody else, how should I report this income to HMRC and what would this income be classified as? Is it “other income”?

(3) I arrived and have been staying in UK since 19 Aug 2021. When was the date for me to become a UK tax-resident? I am going to file my first tax return for the tax year 2022-2023. However, there were divident and saving interests received between 19 Aug 2021 - 5 Apr 2022, what should I do?

Supplementary information for question (3) above: 19 Aug 2021 – arrived UK Jun 2022 till now – employed and paid under PAYE, income below the personal allowance I have been receiving savings interest and foreign dividents (total amount below £2,000/year). Please advise if I need to report this income to HMRC? If yes, what would be the period covered? Thanks.

Hi

In answer to your second query HMRC are unable to answer this as your residence status is for you to determine based on the guidance available.
Please refer to RDRM12000 - Residence: The SRT: Split year treatment: Contents and RDR3 Statutory Residence Test

Thank you

Hi

In answer to your third query foreign income, no matter the amount must be reported in a self assessment tax return, in pounds sterling.  
If it is bank interest or dividends, it will be added to your UK bank interest and dividends and the appropriate dividend and savings allowances applied. 
Please take a look at the following links:
Check if you need to send a Self Assessment tax return
Tax on dividends
Tax on savings interest

Thank you

Hi Spuse,

1. Yes you can declare using the SA106.
2. Is the clerical job as self employed or PAYE. If self employed then declare on SA103 & if PAYE then SA102. 

Thank you.