Self assessment - employment

I arrived at the UK on 1 November 2022. I registered for self assessment for tax year 2022-2023. I started full time work on 27 March 2023. I received my first monthly salary payment on 25 April 2023 and I had a PAYE account setup by my employer on 15 April 2023. I do not have a P45/ P60 for the tax year 2022-2023. Do I have to fill in the “employment” form SA102?

Hi joyceho456,
No, the employment page is not required.
Thank you, 
 

Dear Sirs, 1) I have income from oversea employment, but I don't have P45/P60, and the employment was terminated end of year 2023, should I fill it in the SA102 or SA106? 2) Split year, I have my home when I enter UK on 15 May 2023, is it the date of the split year? should I fill in the SA109? Best regards edmund

The above question 1) terminated date is corrected to be end of 2022.

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

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 GOV.UK will help you work out if split year treatment applies. The income from overseas will be declared on SA102 - if you paid tax oveseas you will also show it on the SA106 in order to claim Foreign Tax Credit Relief.

Thank you.

Hi edmund,
As this would then be the 22/23 tax year and you state you did not arrive until May 2023 (23/24 tax year) there would be no reason for you to declare the overseas income.
Thank you.