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Posted Sun, 05 Mar 2023 09:55:56 GMT by garykkchan
Hi, I moved to the UK and arrived on 05-Jul-2022. Before that I have no UK ties. I rent a house in the UK before arriving and the tenancy contract started on 30-Jun-2022. Soon after I arrived, I started to receive foreign income by providing consultancy service remotely to a company in the foreign country (where I came from). The consultancy fee is paid to my foreign bank account and the first payment was received on 01-Aug-2022. Other than this, I have no other income in the UK. I also sold my residence in the foreign country and the transaction was completed on 03-Oct-2022. I would like to register Self Assessment tax return for 2022-2023. And I have the following questions. 1. Should I register using form SA1 or through business tax account? 2. I would like to apply for split year treatment. Which date was considered the start of the UK part of the tax year in my case? 3. For the self assessment, which form should I fill in? Is it only SA103 for foreign income and SA109 for split year treatment? Thank you for your advice.
Posted Tue, 07 Mar 2023 15:30:48 GMT by HMRC Admin 32
Hi,
  1. You should register using CWF1 as you will need to pay National Insurance.  
  2. It will be 05 July 2022.  
  3. Yes, SA103 and SA109. 
Thank you.

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