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Posted Thu, 04 Aug 2022 12:56:45 GMT by Teddy Lo
Hi HMRC, I have read the pages of split year treatment, but still have something unclear. I list my situation in chronological order 1. Rent a flat on 15 July, (case 8) 2. Quit my full time job in overseas on 19 July (case 6) 3. Enter UK and live in the flat in point 1 on 22 July 4. Start my full time job in UK on 10 Dec. (Case 5) There is a table in https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12030 I am confused that I have matched the row case 6 & case 5 and row case 5 & case 8. When there are multiple cases match, the start date will depend on the order of row, i.e. (case 6 &5 > case7 & 5 > case 4,5,&8) or the earliest date from cases4-8 ? Is there any priority between case4-8?
Posted Fri, 05 Aug 2022 12:03:04 GMT by HMRC Admin 25
Hi Teddy Lo,

Pleae refer to additional guidance at:

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

Thank you. 

 
Posted Fri, 05 Aug 2022 12:39:55 GMT by Teddy Lo
Hi HMRC, Thanks. Case 4 does not apply to me, I still have my own property overseas, which not being sold and let. My question on previous post is because my wife quitted her full time job and entered UK in Sep, and not employed for any jobs, I would like to work out our uk part start date correctly. For me , I match case 5,6 and 8 and my wife matches case 6 and 8. Back to my previous question, are the UK part start at the earliest date among the cases? And there is no need to consider the date of entering UK ?
Posted Sun, 07 Aug 2022 12:35:06 GMT by estherchan0723
Hi HMRC, FY2021-2022 I arrived UK on 5th Aug 2021. Start a NHS job on 13th Dec 2021. NHS deducted pension, NI and PAYE from my salary each month. I have some saving interest from bank. Since I only worked for 3.5 months in FY2021-2022, my income (salary + bank interest) shouldn't excess the personal allowance of GBP125,000. May I know if I need to submit any tax return? If yes, which form I need to complete? FY2022-2023 I will continue to work in NHS for the full year of FY22-23. I will have some saving interest from bank. The total income (salary + bank interest) will excess the personal allowance GBP12,500. May I know if I need to submit a tax return? If yes, which form I need to complete? Many thanks! Cheers, 
Posted Mon, 08 Aug 2022 09:51:59 GMT by HMRC Admin 25
Hi Teddy Lo

Please refer to additional guidance at:

Residence, Domicile and Remittance Basis Manual

Thank you. 
Posted Mon, 08 Aug 2022 12:58:03 GMT by HMRC Admin 17

Hi
 
estherchan0723 ,
 
On the basis of the information you have provided, you are not required to complete Self Assessment tax returns for 2021/22 or 2022/23.

If you are in any doubt about whether you need to complete a Self Assessment tax return, please use our Self Assessment criteria tool:                                 

Check if you need to send a Self Assessment tax return    .

Thank you.
Posted Tue, 09 Aug 2022 08:10:55 GMT by Teddy Lo
Hi HMRC, Thanks for information. Please help indicate if I am wrong on understanding the guidance. When multiple cases applies, 1. If case 6 applies, then check whether case 5 applies, and pick the earliest one 2. Case 7 applies only when case 6 not applicable. 3. Consider case 4,5,8 when case 6&7 not applicable So for my situation , I need to focus case 6 &5 and my wife needs to focus on 6 only (as she were unemployed), am I correct?
Posted Wed, 10 Aug 2022 10:02:34 GMT by HMRC Admin 17

Hi,

See link:
 
Capital Gains Tax for business

for businessWorking out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief:

www.gov.uk  .

Thank you.
Posted Wed, 10 Aug 2022 10:54:17 GMT by Teddy Lo
Hi HMRC, I am afraid that CGT is not my focus. May you tell my understanding on split year treatment above is correct or not?
Posted Thu, 11 Aug 2022 15:03:37 GMT by HMRC Admin 2
Hi,

Your understanding of split year treatment is correct.

Thank you.

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