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Posted Wed, 25 Jan 2023 02:03:44 GMT by kh2022
Hi, I arrived the UK on 16May2021 and I have my only home in the UK on the same day. I confirmed that I am qualified for split year treatment. I was not employed in the period from 16May2021 to 5Apr2022. In my case, do I need to fill in SA102 for the income of my employment in the period from 6Apr2021 to 15May2021? Thank you.
Posted Thu, 26 Jan 2023 16:58:19 GMT by HMRC Admin 2

If you qualify for split year then you only report any foreign income for the UK part of the year. The guidance at RDRM12150 will help you work out if split year treatment applies. 

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

Thank you.


Posted Thu, 26 Jan 2023 17:39:55 GMT by kh2022
Thank you very much for your reply. Just want to further confirm - in my case, given that: 1) I am qualified for "Split Year Treatment", I don't need to report my income of the "Oversea Part of the tax year". 2) And I was not employed in "the UK Part of the tax year" Therefore, I don't need to fill in sa102 Employment form for my tax return. Please confirm my understanding is correct. Thank you again.
Posted Tue, 31 Jan 2023 10:10:33 GMT by HMRC Admin 5

If you have no UK employment and you are not declaring any foreign employment, you would not complete the SA102 section.

Thank you.

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