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Posted Tue, 14 Jan 2025 15:37:39 GMT by Q Chiu
I am resident in Hong Kong and have paid salary tax there already. I have also checked my condition applies to split year treatment Want to check for a few things when filling in self assessment 1. Does my salary in Hong Kong need to fill in both SA 102 and SA 106 for the same salary? 2. I am still not sure after looking at the helpsheet. When filling in SA 106, do I need to fill in box 2? ands similar question in SA 109, do I need to fill in box 20-22?
Posted Fri, 31 Jan 2025 11:14:14 GMT by HMRC Admin 25 Response
Hi Q Chiu,
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: Contents
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 www.gov.uk will help you work out if split year treatment applies.
Thank you. 
 

 

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