split year

I would like to ask 2 questions of the split year SA109 1. about the tiles of split year , if we choose case 4"starting life in UK" is it only apply for own house ? 2. on box 40, any other information . Do I need to write down the details of the income from overseas for the split year related? thanks Sam

Hi,

1. It is for only home, you do not need to own it.  
2. Income from overseas should be declared if it is received when you are resident in the UK. If this applies, you need to show it on the relevant pages for the type of income that it relates to.

Thank you.

Dear Admin, I landed the UK in Oct 2020 when I had no home and unemployed. Since Nov 2020, I got my home, and I was employed until Jul 2021. I have no income after I arrived UK, I have not reported my tax return for 2020/2021. Until I got the job and did my first tax return for 2021/2022. Recently, I recognized I have to report my tax return and apply for the split year for 2020/2021 tax year on my income before I arrived UK. May I ask how I can do my split year treatment since my arrival date in 2020?

Dear Sir/Madam, If a person is a tax resident in UK (living more than 183 days in UK during the tax year) and applies split year treatment (falling into Case 4 (Starting to have a home in the UK only) & Case 8 (Starting to have a home in the UK)), 1. When will the date to have a home in UK only or start to have a home in UK if that person (i) entering a long-term lease contract in advance before arriving in the UK and (ii) staying in the hometown and entering the UK one or two months later? The date is based on the date of lease agreement or arrival date to the UK? 2. What is the meaning to have a home in the UK? Starting to live in the UK or just rent a home in the UK? 3. If purchasing a UK property before entering UK, would it be counted to have a home in the UK even though not living in the UK and still staying in the home town? For the split year treatment adopted, for disposal of property or stocks, if a conditional disposal agreement has signed before entering in the UK and completion happened after entering the UK, would it be possible to classify the capital gain as foreign income based on the agreement date, rather than classified as UK income based on the completion date? Thank you. HY

Hi HY C,
1. For your scenario it will be the date you arrive in the UK as the 'home' is already sorted
2. A home can be a building, or part of a building, a vehicle, vessel or structure of any kind which is used as a home by an individual. It will be somewhere which an individual uses with a sufficient degree of permanence or stability to count as a home.
3.  Please refer to point 2  
4.  As the contracts were exchanged prior to arrival it is foreigh income out with the UK part of the year.
Thank you. 

Dear Sir and Madam, I have more questions in this case. If his wife and his son entered UK and lived in that home earlier, like just few days after the start of the lease agreement. The person will come UK two months later and live with his family together. He still has unexpired tenancy in the previous country until few more months later. May I know whether the date of having a home in UK still the same of his entry date into UK? Or the date of starting to rent the home in UK? I am concerning the start date of UK part of split year treatment Thank you Regards, JS

Hi joe,

HMRC are unable to advise you on this as your residence is for you to determine based on the guidance available. Please refer to:

RDRM12000 - Residence: The SRT: Split year treatment

Thank you.

Hi
 

pat wong ,   If you had no UK or overseas income during the UK part of the 'split year' - ie from the date you arrived in the UK to 5 April 2023 - then you are not required to submit a 2023 Self Assessment tax return.   See : Check if you need to send a Self Assessment tax return  . Thank you.

Hi, I have a similar question: if I qualify for split year treatment, but my only income is a small uk pension of 2,500 gbp do I need to complete a self assessment at all?

Hi Del,
If you qualify for split year then you only report any foreign income for the UK part of the year RDRM12000 - Residence: The SRT: Split year treatment .
If you do not qualify then you will need to report all your foreign income to the UK Tax on foreign income.
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies. Also refer to Check if you need to send a Self Assessment tax return.
Thank you.

Dear admin, I would like to ask if I am eligible for a split year treatment in the next tax year 2024-2025 - I obtained a BNO visa on 27 Mar 2024 - My wife and children have immigrated to the UK using BNO visa since May 2023. They rented a house since May 2023. - I entered the UK on 29 Mar 2024 for vacation but I still have a full time job in HK until 31 Aug 2024 - I will start working in the UK on 1 September 2024 as I got a offer of job already - I don't own or rent any house in Hong Kong since I live with my parents - from 29 Mar 2024 to 31 Aug 2024, I will stay in the UK for less than 40 days just to visit my family - My name is not on the tenancy agreement of the house my wife rent. So, I am not sure if I am eligible for a split year treatment from 1 September 2024, because of you would count me have a home already starting 29 Mar 2023. Thanks for your help!

Dear HMRC team, Based on my situation, I arrived in the UK on 25th June 2023 and have lived at the same address with my friend up to now. My friend has been living at this address since 2022. We plan to continue living together until we rent another home. I also maintain a foreign home address. If I am eligible for split year treatment under Case 8, does the split year start from the date I arrived in the UK, since I have been living here up to now? Thankyou.

Hi Michael Nip,
HMRC cannot advise you on this as it is for you to determine.
Please refer to guidance here:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
Thank you. 

 

Hi Ben,

Yes, it does.

Thank you.

Dear Admin, I hold BNO visa and resigned from Hong Kong on 12 Apr 2023, moved to UK on 21 Apr 2023, and lived in my friend's house for about 3 months to search for my house. Then I bought my own house and got the key on 31 Jul 2023. Then I was unemployed in UK until December 2023. I have the following questions: 1) Am I eligible to apply the Split Year using case 4? 2) If I am eligible, which day should be used in "UK part of the year begins" SA109 BOX 6 (21 Apr 2023 or 31 Jul 2023)? 3) my last HK's income was obtained on 12 Apr 2023. If I apply for a split year, does it not need to fill this income in the SA106 "foreign income"? 4) In addition, my Hong Kong account also has some savings interest in the 23/24 tax year. Do I only fill in Interest after the UK part of year begins ? 5) Can I know that there is the same interest allowance to overseas interest? 6) According to the SA108 "Capital Gains Tax Summary", if the total capital gains (from stocks sold out) is less than 6,000 pounds, does it not need to fill in the form? 7) I started working in the UK since Dec 2023 and my income did not exceed allowances.It is because I need to make self -assessment. Should I need to fill the SA102 "employment" form for the UK income? 8) Do I submit all forms together or separately (SA100, SA102, SA106, SA108, SA109)? Thanks and Regards, 

Name removed admin .

Hi Ben Leung,
If you qualify for split year then you only report any foreign income for the UK part of the year:-
Residence, Domicile and Remittance Basis Manual RDRM12000 - Residence: The SRT: Split year treatment:.
If you do not qualify then you will need to report all your foreign income to the UKTax on foreign income.  
The guidance at RDRM12150 - Residence: The SRT: Split year treatment will help you work out if split year treatment applies.  
Guidance on who needs a tax return is at Self Assessment tax returns
Thank you.

Dear HMRC team, I arrived in the UK and became an UK resident since 4th May 2023. I was employed by the HK Government, all the work was carried out in HK and my last salary payout was on 1st Oct 2023, this payout has been taxed in HK. Do I still need to report this to HMRC? Thank you very much.

“If you had no UK or overseas income during the UK part of the 'split year' - ie from the date you arrived in the UK to 5 April 2023 - then you are not required to submit a 2023 Self Assessment tax return.” Does it also mean that SA109 is not required to file? Thanks

Hi yick,

As you were employed by the Hong Kong government, your employment income is not taxable in the UK, unless you are a UK national and you were working for the Hong Kong government while resident in the UK.  

If your employment income is only taxable in Hong Kong, you do not need to declare in the UK. You can see article 18 of the UK/Hong Kong double taxation agreement here:

2010 Hong Kong-UK DTA

Thank you.

Dear HMRC team, Thank you very much for your reply.