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.