Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 17 Aug 2023 08:35:12 GMT by Nicator
Hi, I came to the UK in mid-Dec 2022 and almost immediately started my employment with the UK company with a permanent contract. All my taxes in the UK have been paid on PAYE and I didn't have any other income until the end of 2022/2023 year. I see that I qualify for the split-year treatment according to Case 5 (Starting full-time work in the UK). Do I have to file a self-assessment just to apply for split-year treatment? According to the questionnaire ( I don't need it as I'm on PAYE only and none of the questions mentions split-year treatment as a requirement for SA but I just would like to be on the safe side.
Posted Fri, 18 Aug 2023 11:14:58 GMT by HMRC Admin 25
Hi George Nichkov,
If applying for split year treatment, this must be done in the tax return by completing SA109.
Residence, remittance basis etc (Self Assessment SA109)
Thank you. 

You must be signed in to post in this forum.