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Posted Tue, 05 Dec 2023 21:06:51 GMT by ML2122
Dear HMRC Officer, Hope you are well ! I moved to the UK from Hong Kong via the BNO Visa. My Visa was granted in March 2021 and I arrived in the UK in June 2021. I have my UK home starting July 2021 and I have been staying at this home until now, so I should be the UK tax resident in the fiscal year 2021/2022. Please help advise the following: 1) Based on the above background, is it correct that I was a UK tax resident in the fiscal year 2021/2022? 2) I got foreign income from April to May 2021 and cleared my foreign tax before moving to the UK in June. Those 2 months fell into the UK fiscal year 2021/2022. I don't have any income after arriving UK. Under this situation, should I send my Self Assessment tax return for my overseas part which was before my arrival ? If yes, is it correct for me to use Split Year Treatment ? 3) If I missed the submission of the Self Assessment tax return for 2021/2022 as stated in point no. 2 above, what should I do now to mitigate my delay in tax reporting due to my previous misunderstanding? 4) This is another question on behalf of my family member. Background information is the same as me. His total income from foreign and UK for 2021/2022 was not exceeding the personal allowance, does he need to file any Self Assessment tax return and apply for the Split Year Treatment ? Thank you.
Posted Thu, 07 Dec 2023 12:03:35 GMT by HMRC Admin 20
Hi ML2122,
HMRC cannot advise you on your residence as this is for you to determine based on the guidance available.
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 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only will help you work out if split year treatment applies.  
You should also refer to Self Assessment tax returns
Thank you.
Posted Thu, 07 Dec 2023 19:30:03 GMT by ML2122
Thank you HMRC Admin. Can I clarify please: 1) According to the guidance, I am qualified for the split year treatment. I understand that I do not need to report my foreign income. However should I file the Split Year Treatment Form (SA109) to HMRC ? 2) My UK part income is below the tax allowance, should I file a tax return ? Thank you.
Posted Tue, 12 Dec 2023 10:38:35 GMT by HMRC Admin 17

If you want to claim split year, yes you need to file the return.

You cannot file online using HMRC software and will need to file a paper return
to include the residence page .

Thank you .

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