Declaring foreign income and form SA109

I moved from the UK to the US in July 2022 and I have a few questions about how to declare my foreign income for the period when I was resident in the UK (April-July 2022). 1) For my Self Assessment, do I only enter in my foreign income earned during the period that I was resident in the UK (as opposed to entering the entire year's earnings), do I submit form SA109, or do I do some combination of the two things? 2) If I do need to submit form SA109, what is the address that I post it to? 2) On my Self Assessment, how do I change my 'Taxpayer residency status'? I was not resident in the UK for the majority of the 2022-23 tax year.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:

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. You can see information here:

Tax on foreign income

You can use the following guidance to help you work out if split year treatment applies:  

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

You cannot file your tax return online using HMRC software as it does not support the residence section. You will need to purchase third party software and file the whole return together.

Self Assessment commercial software suppliers

Thank you.