Self assessment AND split year treatment question

Hi, I quit my job in Hong Kong on 30 April, 2021. After that, I moved to the UK since June 2021 and had not been UK before. In 21-22 tax year, I was unemployed, but I was working as a freelancer and earn from overseas clients since August 2021. In 21-22 tax year, my freelance jobs yearly income should be below £1,000, suppose I don't need to do self assessment. However, I was employed and earned over £1,000 when I was in Hong Kong（April 2021） . （The total yearly income in 21-22 tax year still less than £12,570） Do I need to do self assessment and fill the form SA109 split year treatment in this tax year?

Hi cavcav,

If you wish to claim split year treatment, then yes you need to file the return.

Thank you.

Thank you for your prompt reply! 1. That's mean even my self-employed foreign yearly income is below £1,000 after I became the UK tax resident, I still need to file the return? 2. If so, which forms should I need to file? Is it SA100 AND SA109? How about my self-employed foreign income for the UK part of the year? Should I file SA106, SA103S or SA103F? 3. Because my self-employed foreign income is below £1,000 for the UK part of the year, I didn't Register as self-employed/set up as a sole trader before. Should I need to do that first?

Hi,
 

If you are still self employed, then you will need to register online as self employed. 1 - In 21/22, if your total receipts from self-employment and miscellaneous income (see box 17 ‘Other taxable income’ on page TRG 8 of the tax return notes) of up to £1,000 are exempt from tax and do not need to be reported on a tax return unless they are from a connected party or they include a SEISS grant.  2 - If you wish to claim split year treatment, you will need to complete a 21/22 tax return (SA100, SA103(if appropriate) and SA109. 3 - See answer 1.  If you need to complete a tax return, you will need to register first at : Self Assessment tax returns  . Thank you.

Thank you for your kind reply! According to my situation（1. wish to claim split year treatment ; 2. IN 21/22 tax year, after I became the UK tax resident, my total receipts from self-employment and miscellaneous income is below £1,000 for the UK part of the year）, I will need to complete a 21/22 tax return SA100 and SA109. And I don't need to register as self-employed at this moment. Please correct me if I am wrong. Thank you!

Hi,
 

To claim split year treatment, you will be required to complete a self assessment tax retun, including all relevant supplementary pages. Trading income allowance.  Total receipts from self-employment and miscellaneous income (see box 17 ‘Other taxable income’ on page TRG 8 of the tax return notes) of up to £1,000 are exempt from tax and do not need to be reported on a tax return unless they are from a connected party or they include a SEISS grant. Please read page TRG 2 of the tax return notes to check that you qualify for the trading income allowance:   Self-employment (short)   . Thank you.