split year

Hi khng,
Split year treatment does not require a claim.
If you are eligible, it applies automatically and cannot be disapplied. as such the SA109 is not required.
Thank you. 

 

Dear Admin, I have a few questions about the split year. I have a job overseas and moved to England in June 2023, where I continue this job until now. My salary is calculated based on the number of days I work, and I am paid monthly on the 13th of the following month, along with a quarterly commission. I entered a lease agreement in mid July. I received my July salary and my Q1 & Q2 commission in August. If I use the split year calculation, should I include the commission for the first half of the year and the salary earned by the lease started? Also, I got another full-time job in Oct under PAYE. Do I only need to fill in the SA102 for foreign employment income and SA109? Thanks in advance. C.K.

Hi, I have rented a home in the UK in advance for better settlement of my family (leasing agreement dated 17 March 2024). But we entered the UK on 27 April 2024 with our visas. May I know the final day of the overseas part of the year (the spilt year date) for this case would be the date of lease agreement or arrival date to the UK? Thanks a lot for your assistance.

Hi, Celia K,
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 - Residence: The SRT: Split year treatment will help you work out if split year treatment applies.  
You need to include the PAYE income in the return also.
Thank you.

 

Hi W Chau,
That is for you to determine based on guidance available.
Please refer to guidance below.
RDRM12000 - Residence: The SRT: Split year treatment:
Thank you.

Hi, I arrived UK and live with my family in Aug 2023, I have been worked in Canada till July 2023, I started my job in UK in Oct 2023 till now, I would like to ask : 1) do I need to do split year treatment (SA109) in 2023 - 2024 ? 2) I had a one year fixed deposit bank account joint with my family in Canada, the money is now matured and had been withdrawn by my family, do I only need to do self assessment ? And do I only need to declare 50% of the interest received ? 3) If I want to transfer to my UK account, is there any tax I have to pay ?

Hi W Yuen,
We cannot confirm whether split year treatment applies, this is something that only you can do.
You will find the guidance on split year treatment at hRDR3 Statutory Residence Test.  
A tax return is required to declare split year treatment, as well as foreign interest.  
You would declare foreign interest and tax deducted in a self assessment tax return, but only your share of the interest.  
There would not be any tax implications to transferring the funds to your UK bank account, however, if the funds generate interest, then the interst is taxable and should be declared.
Thank you.

Hi i am a UK citizen and have recently returned to the UK after working overseas and will claim split year treatment i have two questions 1) Will i be able to use my whole ISA allowance eg the 20k GBP 2) I have two old workplace pensions from my ex UK employers, contributions on these ceased well before i left the Uk to work overseas. I would now like to transfer these to another provider as the management fees are high. As i will now be a UK resident for the split year i'm assuming i can now move these pensions without there being any adverse split year related tax implications. Both pension have a defined transfer value and no gain will be realised, basically this will be a simple transfer . Many thanks

Hi,

1. You need to be a UK resident to contribute to an ISA.   
2. You can see guidance here: Transferring your pension

Thank you