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Posted Thu, 17 Apr 2025 16:19:32 GMT by Kabodhi Bod
Hi, I returned to the UK on 1st July 2024 after spending the past 11 years in Australia. On this date, I also became a UK tax resident as the Australian tax year ended on the 30th June for which I submitted a tax return for that whole tax year. I also began sole-trading from 1st July 2024. What dates do I add on my Self Assessment? Do I simply complete it for 1st July 24 - 5th April 25? Many thanks
Posted Tue, 22 Apr 2025 19:46:50 GMT by Clive Smaldon
Not HMRC...you need to claim split year basis in the UK via residence pages (SA109), this means you cannot use HMRC system and must file either on paper for the whole return including these pages, or buy commerical software to incude them, you cannot complete part on paper and part online! On claiming split year you are treated as tax resident from that date, but not technically tax resident until the following year. Being treated as UK tax resident from 1 July you enter worldwide income from that date to 5 April 2025 on SA forms. Claiming split year means you tick the box saying you are claiming it and enter the date where asked for also...thats it for the residence pages (other than maybe add a note the date is the date of return in additional info section)...no other boxes re days in the UK nor workdays not other countries etc, in your situation none of that applies, just tick the box to claim split year and enter the date, and complete the whole tax return from 1 July 2024.
Posted Thu, 24 Apr 2025 13:39:37 GMT by HMRC Admin 20 Response
Hi Kabodhi Bod,
As you were in the UK for more than 183 days, you will be tax resident in the UK for the whole tax year (6 April 24 to 5 April 25.  
You will need to check whether the rules for split year treatment apply to you.  
Please have a look at the guidance at section 6 of RDR3: Statutory Residence Test (SRT) notes.  
If split year treatment applies you would declare this in a self assessment tax return and include your world-wide income from 1 July 2024.  
You would also declare all of your UK income from 6 April 24 to 5 April 25.  
You can register for self assessment as self employed at Register as a sole trader
Thank you.

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