HS302 and tax residency certificate

Hello, I'm still in the process of obtaining the tax residency certificate from the country I moved to last year to prove that I'm a tax resident there. I need to submit SA109 and HS302 to claim tax relief and inform HMRC that I have left the UK. There is not much time left until the deadline for the self-assessment submission for the tax year 22/23. If I don't enclose the tax residency certificate, will I be penalised? Or will HMRC contact me when reviewing my claim and give me time to send the tax residency certificate? Another option I have is to complete the return without SA109 and HS302; once I have the certificate, I will amend it. What option would you advise me to choose? Thank you in advance.

Hi Artimida1111
If you don't include the correct forms with the return you are therefore giving a false declaration as you know the return in incorrect. you need to include the SA109 residence section at time of filing. If filed after the due date, you can write in to appeal any penalties/sucharges but there is no guarantee that they will be accepted.
Thank you.

Hello, I appreciate your prompt response to my previous inquiry. I had no intention of making incorrect declarations and did not anticipate that it could be interpreted in such a manner. I would like to clarify and confirm whether the inclusion of HS302 alongside the submission of SA109 is not mandatory if I am not making a claim. My concern arises from the requirement of a tax residency certificate for HS302, which, regrettably, I believe I won't be able to obtain until mid-summer. The tax return submission window for my new country of residence opens in two months, making it impossible to provide the necessary documentation at the current time. Additionally, submitting the tax return late in the UK appears to be an unviable option, as it would incur a delay of at least six months and potentially multiple penalties. Specifically, I would like to know if there are penalties associated with submitting HS302 without the tax residency certificate. Alternatively, does HMRC typically request the certificate post-submission, imposing penalties only if it cannot be provided upon request? If you confirm that HS302 is not mandatory when I don't make a claim, then I can complete SA109 as part of the self-assessment for 22/23. If my new country of residence refuses to recognize that this income has already been taxed, then I will have no choice but to amend my return to claim relief for the working days here, as based on the DTA, the same income should not be taxed twice. Your guidance on this matter is highly appreciated, and I thank you in advance for your assistance.

Hi Artimida1111

Based on our previous questions, you would really just need the SA109 residence section of the return as you would be claiming split year treatment.
The section is mandatory in order to claim this relief and you will therefore need to purchase 3rd party software. The resdience certificate would then be required for 23/24 should you still have any UK income.

Thank you