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Posted Sun, 11 Sep 2022 17:14:30 GMT by Ginger Bread
Hello, We are coming from Hong Kong since Jul 2021 by BN(O) Visa. We sold our own property in Hong Kong (the only one) in 2020, and keep the capital for own use and rent a flat to live until we move to the UK by BN(O) Visa. In Mar 2021, (Before we move to the UK) we bought a house in the UK under my wife's name for our own residential property when we arrived at the UK, the completion date of the property was Mar 2021. In the meantime, the property was empty, nobody lived in there until we grant the visa and move in. I'd like to know do we meet the requirement for Split year treatment for this? Besides, my wife resigned her part-time job which less than £1000, she was no need to pay the tax in Hong Kong. And I resigned my full-time job in Hong Kong and cleared the income tax before when we left HK in Jul 2021, should I need fill in the income from Hong Hong for tax year 2021- 2022? Sorry for my case is quite complicated. I would be grateful if you can advise me how to fill in the self-assessment. Thank you so much. Yours faithfully, G.B
Posted Tue, 13 Sep 2022 14:06:09 GMT by HMRC Admin 17

Hi,
 
If you qualify for split year then you only report any foreign income for the UK part of the year :

Residence, Domicile and Remittance Basis Manual  .

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 at www.gov.uk will help you work out if split year treatment applies .


Thank you.

 
Posted Tue, 20 Sep 2022 06:26:59 GMT by aliceb93
Hi, I moved to Hong Kong with residency status on 29th August 2022. Prior to this I worked part time as a contractor for a foreign company (based in Panama). I worked part time for this company from May-end of July, and my earnings fall under the £12k tax allowance. I believe I need to submit a self assessment form. Which forms/sections do I need to complete? And can this be done online? Thanks
Posted Wed, 21 Sep 2022 08:04:24 GMT by HMRC Admin 25
H ialiceb93, 

During periods when you are not resident in the UK, you are only required to declare (in a Self Assessment tax return) any UK income to HMRC.

You would not have to declare your overseas earnings.

Please refer to the guidance at:

Tax on your UK income if you live abroad

Thank you. 



 
Posted Wed, 21 Sep 2022 13:15:45 GMT by jejd68
I came to the UK on 8 June 2022 after many years non-resident living in Saudi Arabia. I am resident for 2022/23. I was not in the UK prior to that and I qualify for split year treatment from 6 April 2022 to 7 June 2022. My Saudi earnings ended in May 2022 but I was entitled to a severance payment related to the end of my Saudi employment which I didn't physically receive into my bank account until 14 June 2022. Can I ignore this for UK income tax purposes despite the fact that I received it until after the UK part of the split tax year started as it relates to the employment carried out during the overseas period? Many thanks,
Posted Thu, 22 Sep 2022 10:05:36 GMT by J Fung
Hi, I moved to UK from Hong Kong in end June 2021. If I apply for split year treatment, may I use the online service for submitting my self assessment form. Or am I required to use paper form for the self assessment submission? Many thanks! J Fung
Posted Thu, 22 Sep 2022 12:50:33 GMT by HMRC Admin 20
Hi jejd68,

Under Article 15 of the double taxation agreement with Saudi Arabia, as the employment was carried out there and no duties performed in the UK, the income is only liable in Saudi Arabia.

Thank you.
Posted Fri, 23 Sep 2022 10:51:18 GMT by HMRC Admin 19
Hi J Fung,

If you are applying for split year treatment you need the SA109 residence page which is not available using the HMRC online system.

You can use third party software to file online:

Self Assessment commercial software suppliers

You need to purchase this software. If you do not wish to that you can file a paer tax return. Please note you must file all sections of the return by the same method.

Thank you.
Posted Fri, 23 Sep 2022 11:32:33 GMT by Ray T
Dear admin, If we moved to UK on 2021 Jul and qualify for split year treatment, do we just report foreign income on the self assessment form from the day we become UK tax resident? I found that third party software is required in the previous discussion. What will be the difference for the commerical software? Thanks.
Posted Mon, 26 Sep 2022 13:03:20 GMT by HMRC Admin 17

Hi,
 
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: Contents  .

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 at www.gov.uk will help you work out if split year treatment applies.

Commercial software will need to be purchased in order to file the return online as the HMRC system does not support the residence page SA109.

A list of suppliers is at :

Self Assessment commercial software suppliers  .

Thank you.
 

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