Skip to main content

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

Posted Tue, 16 May 2023 17:41:47 GMT by
I was resident in Guernsey for tax purposes between October 2021 and October 2022. I am preparing my self assessment tax return for 2022/23 and want to claim a credit for the foreign tax paid while resident in Guernsey from April 2022 to October 2022. Which form and help sheets should I be using to make this claim in my return? Thanks.
Posted Tue, 23 May 2023 13:46:11 GMT by HMRC Admin 32
Hi,

You need to include the income on SA102 and SA106 to claim the credit.

Tax on foreign income

Thank you.
Posted Tue, 23 May 2023 14:43:23 GMT by
Thank you. Would I also be required to submit SA109 given I was resident in both Guernsey from April to October and from October, the UK?
Posted Thu, 25 May 2023 11:42:58 GMT by HMRC Admin 32
Hi,

Yes, this will be required if you are claiming split year treatment so that only your UK income is declared.

Thank you.
Posted Thu, 25 May 2023 12:21:46 GMT by
Excellent. Thanks for the confirmation.

You must be signed in to post in this forum.