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Posted Sat, 10 Sep 2022 10:22:41 GMT by LKF
Hi, which box in SA102 should I fill in about my whole year salary from my employer (Hong Kong company)? My employer is a Hong Kong company and has not PAYE, should I leave it blank in box 4 of SA102? Thanks
Posted Tue, 13 Sep 2022 17:13:39 GMT by HMRC Admin 10
Hi
You can enter n/a at the PAYE ref and if tax has been paid and you are claiming foreign tax credit relief you will also need to complete SA106.
Thankyou.
Regards.
Posted Mon, 19 Sep 2022 17:58:01 GMT by LKF
Hi, my wife has salary income (GBP12,000) from Hong Kong and (GBP2,000) from UK company (tax and NI has been paid) during the year respectively, should we fill in SA102 in total GBP14,000? Thanks. Should we need to report Income from UK company (tax and NI has been paid) in SA102?
Posted Wed, 21 Sep 2022 08:24:53 GMT by HMRC Admin 25
Hi LKF, 

If the HK salary was earned while your wife was resident in the UK, she should register for Self Assessment to report her overseas earnings in supplementary page SA102. 

You can find guidance here: 

Self Assessment: Employment (SA102)

Claim Foreign Tax Credit Relief, for any HK tax deducted in supplementary page SA106.

Self Assessment: Foreign (SA106)
                                                
Check if you need to send a Self Assessment tax return
                                                                
Tax on foreign income

Thank you. 


 
Posted Thu, 29 Sep 2022 20:35:27 GMT by LKF
Hi, my wife became a UK tax resident on 15/8/2021, she has salary income as follow: 6/4/2021 - 14/8/2021 (GBP5,000) from Hong Kong Company (not a UK tax resident) 15/8/2021 - 5/4/2022 (GBP7,000) from Hong Kong Company (became a UK tax resident) 15/8/2021 - 5/4/2022 (GBP2,000) from UK company (tax and NI has been paid) What amount should she fill in SA102? Should she need to fill in SA109? Thanks.
Posted Tue, 11 Oct 2022 14:49:28 GMT by HMRC Admin 19
Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year. You can see more information here:

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. You can see guidance here:

Tax on foreign income

The guidance below will help you work out if split year treatment applies. If so, then form SA109 is required.

 RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

Thank you.
  

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