Self Assessment Filing

Hi HMRC Officer, I have some questions as I am filling in the self assessment return. Please correct me if I am wrong. I started my self employment on 22-Aug-2022 and ceased on 22-Feb-2023. : I should fill in the SA103(Full). Am I correct? I meet the criteria of Case 4 and Case 8 for split year treatment. : I do NOT need to report my income of oversea part at my tax return. Am I correct? According to the note of Box 10, if I am claiming split year treatment, and you’ve put ‘X’ in box 3 , the entry in box 10 should only be for days spent in the UK for the overseas part of the year. : For my case, I should input zero in Box 10 because the days I spent in the UK had no overseas part. Am I correct? According to the note of Box 13, if you meet the criteria for any of the split year cases 1 and 6, put the total number of days that you worked for more than 3 hours in the UK during the overseas part of the year in box 13. : For my case, I do NOT need to fill in Box 13 because I meet the criteria of case 4 and 8, not Case 1 and 6. Am I correct? Thank you so much in advance Yours Sincerely, Ms. Lee

Repost as the sections each questions are disappeared after sent out and given some more detail information Hi HMRC Officer, I have some questions as I am filling in the self assessment return. Please correct me if I am wrong. SA103 I started my self employment on 22-Aug-2022 and ceased on 22-Feb-2023. Q: I should fill in the SA103(Full) as I started and ceased my business in same year. Am I correct? SA109 I meet the criteria of Case 4 and Case 8 for split year treatment. Q: I do NOT need to report my income of oversea part at my tax return. Am I correct? SA109 Box 10 : Number of days spent in the UK during 2022-23 According to the note of Box 10, if I am claiming split year treatment, and you’ve put ‘X’ in box 3 if your circumstances meet the criteria for split year treatment for 2022-23, the entry in box 10 should only be for days spent in the UK for the overseas part of the year. Q: For my case, I should input zero in Box 10 because the days I spent in the UK had no overseas part. Am I correct? SA109 Box 13 : Number of days you worked for more than 3 hours in the UK in 2022-23 According to the note of Box 13, if you meet the criteria for any of the split year cases 1 and 6, put the total number of days that you worked for more than 3 hours in the UK during the overseas part of the year in box 13. Q: For my case, I do NOT need to fill in Box 13 because I meet the criteria of case 4 and 8, not Case 1 and 6, and I did work for more than 3 hours in the UK during the UK part. Am I correct? Thank you so much in advance Yours Sincerely, Ms. Lee

Hi

Provided your turnover is less that £85000 or would have been if you had traded for a full tax year, you can still use SA103S if you commenced and ceased self employment in the same tax year.  
If you are claiming split year treatment, you would only include your UK income and capital gains for the period you were resident in the UK.  
If you are claiming split year treatment, and you’ve put ‘X’ in box 3, the entry in box 10 should only be for days spent in the UK for the overseas part of the year.
If you’ve not put ‘X’ in box 1 but you’ve put ‘X’ in box 3 because you meet the criteria for any of the split year cases 1 and 6, put the total number of days that you worked for more than 3 hours in the UK during the overseas part of the year in box 13.

Thank you