Non-domiciled, split year treatment and overseas workday relief

i moved to uk on 24 august 2024, and still under my employment in Hong Kong, I have no UK employment, i have self employed job from sep to nov 2024. i wish to claim split year treatment, remittance basis and overseas workday relief. which forms should i fill in for self assessment returns? is SA102 required? thanks

Hi Marco,
You need to complete SA100/SA103/SA109.
Thank you.

Not HMRC...and you cant use HMRC's system for that, its paper or commerical software for everything as HMRC's system does not support SA109 and you cant mix and match paper/system...its one or the other

thanks for the reply, further to that, if i wish to claim tax credit for my tax paid in hk under DTA, which form should i fill in? thanks.

You need to check article 14 of the DTA...salary is mostly only liable in either HK or UK, not both, though with a couple of exceptions dependent on individual circumstances...in which case, if, in your circumstances it is only liable in one country you cannot claim a tax credit in the other...which country is determined by your Treaty tax residence as Im guessing SRT resident (RDR3) in both for the year?

Hi Marco,
The foreign section of the Self Assessment tax return, which on paper is the supplementary page SA106 should be used to declare the foreign income and tax deducted, as well as claim Foreign Tax Credit Relief.
You can find gudiance and notes here:
Self Assessment: Foreign (SA106)
 

hi clive, thanks for reply. i migrated to uk on 24 august 2024, became a uk tax resident and stay in uk for 149 days for 2024/25, i kept my hk employment which is subject to hk salaries tax (>183 days in HK). i claimed split year treatment and OWR for 2024/25, i think i can claim a portion of my salaries tax paid in hk on pro rata basis as tax credit for my uk tax. is this correct?

I dont know/cant answer that as I dont know where you are treaty resident. Im assuming SRT resident in both countries for the year, in which case you need to determine treaty residence separately (article 4) because that then impacts which country takes priority in article 14 and if it is only one country liable or can be taxed in both...depending on which country you are treaty resident.