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Posted Wed, 31 May 2023 15:14:00 GMT by
Dear Sirs, I am looking for advise on filling SA100 and SA109. My wife and I moved to UK on 1 Sep 2022. And we want to apply "split year treatment" 1. Can I submit "SA100 online" and "SA109 paper form by post"? 2. SA100 paper form is preprinted with name, address and UTR. Can we share the same form by amend the personal information on the paper form? Or we should order two SA100 paper forms individually? 3.SA109 Box9, "If you had a home overseas in 2022-23, put 'X' in the box" It is a criteria for "Split Year Treatment" or "Statutory Residence Test"? 4.SA109 Box 10, "Number of days spent in the UK during 2022-23" It is a criteria for "Split Year Treatment" or "Statutory Residence Test"? 5.SA109 Box 10, Is it asking # of days from the day of entering the UK to the start day of Split Year Treatment's UK part? For example, I arrived UK on 1 Sep2022 and start day of Split Year Treatment's UK part on 1 Nov 2022. I should put 61 days in Box 10? 6.SA109 Box 12, "How many ties to the UK did you have in 2022-23"? It is a criteria for "Split Year Treatment" or "Statutory Residence Test"? 7. SA109 Box12, is it asking how many ties I had before the "Split Year Treatment's UK part"? 8. SA109 Box12, my wife and I moved to UK on 1 Sep 2022 and did not leave UK from 1 Sep 2022 to 5 April 2023. My wife got a UK full time job on 1 Oct 2022. And we rented a home on 1 Nov 2022(we have no home from 1 Sep 2022 to 1 Nov 2022) I got one tie(family tie) because of my wife meet CASE 5 ? And my wife got zero tie? 9. My wife and I moved to UK on 1 Sep 2022 and did not leave UK from 1 Sep 2022 to 5 April 2023. We are UK Residence already because of stay over 183 days? Thanks!
Posted Thu, 01 Jun 2023 13:56:54 GMT by HMRC Admin 8
Hi,
The full return must be submitted in the same format - either all in post or all online.
If online, you need to purchase 3rd party software.
Both of you need to file separately.
For split year treatment please refer to guidance at:
Tax on foreign income
Thank you.
Posted Mon, 05 Jun 2023 09:42:37 GMT by
Dear Sirs, My wife want to apply "Split Year Treatment" for 2022/23. She started working in UK from 1 Oct 2022. Her employer using PAYE and deducted income tax from 1 Oct 2022 to 5 April 2023 already. She has small amount saving interest(foreign) need to report in tax return. Does she need to fill in SA102 for her salary income for 1 Oct 2022 to 5 April 2023? It is because PAYE deducted tax for her salary already. Thank you.
Posted Mon, 05 Jun 2023 11:25:08 GMT by
Dear Sir / Madam, Regarding RDRM12150 Split Year Case 4, a requirement is that the tax payer is ''starting to have a home in the UK only''. In the explanation it says: "They must: ... ... not meet the only home test at the start of the tax year, but at some point in that tax year they do meet the only home test and continue to do so until the end of that tax year." If I have had a home available to me overseas and one in the UK for many years before the beginning of the year in question, and cease to have a home overseas in the year in question before taking up residence in the UK, I meet the only home test. Assuming that all other requirements for Case 4 are met, does this satisfy the Case 4 conditions? I have read that an extra requirement, not made explicit in RDRM12150, is that the UK home must be acquired or become available in the year in question, not before it. Is this correct? Thank you.
Posted Wed, 07 Jun 2023 10:34:21 GMT by HMRC Admin 19
Hi FIN YON,

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  

The following guidance will 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 

Thank you.
Posted Wed, 07 Jun 2023 11:57:44 GMT by
Thank you. I believe that the situation I describe does fit the guidance since it does not rule out having homes in both places - overseas and in the UK - prior to returning to the UK home, just that the taxpayer ceases to have a home abroad before coming to the UK and that the ''only home test'' is met. In contrast the wording of Case 8 does specify this quite clearly: ''If an individual has no home in the UK but at some point during the tax year they start to have a home in the UK, then they may meet the criteria for Case 8." As such, should I proceed on the assumption that the situation I describe does qualify for split year tax treatment? Thanks again.

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