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Posted Tue, 05 Jul 2022 11:09:36 GMT by Don L
Hi HMRC admin, Context: - I came from Hong Kong to the UK on 10th September 2021 and stay here since then, therefore becoming a UK tax resident in 2021-2022. - I have checked the relevant HMRC guidance and reviewed my own situation accordingly. I believe that I am qualified for the split year arrangement in 2021-2022. Question: - Do I need to apply/claim for the split year arrangement? Or will it automatically apply to me as long as I am qualified so that I don't have to report any income in the non-UK period of the year? Thank you so much. 
Posted Wed, 06 Jul 2022 07:52:26 GMT by HMRC Admin 17

Hi,
 
To apply for Split Year Treatment for 2021/22, you will have to complete a 2022 Self Assessment tax return, and
answer the relevant questions in the 'Residence, remittance basis' section of the return.  

See link:

HS283 Private Residence Relief (2021)     .

Thank you.
Posted Wed, 06 Jul 2022 07:58:41 GMT by Don L
Good morning. Thank you for your reply. Just wondered if the link is a wrong one? DL
Posted Wed, 06 Jul 2022 08:54:19 GMT by Don L
Also, as I have not submitted any self-assessment tax return before, I understand that I will have to register for self assessment first. Am I correct that I should use the SA1 form? In the form, there is a question on 'Why do you need to complete a tax return?' and the options are : - I am a company director (company directors with income taxed at source and no further tax to pay do not need to complete a tax return) - I'm getting income from land and property in UK - I'm getting taxable foreign income of £300 or more - I receive annual income from a trust or settlement - My annual income will exceed £100,000 - I've untaxed income which cannot be coded in PAYE I believe none of the above is applicable to my case because my income in Hong Kong should not be taxable as long as I am qualified for split-year arrangement. May I have your advice on what should I choose? Thank you. DL
Posted Thu, 07 Jul 2022 12:36:11 GMT by HMRC Admin 24
Hi,

Please refer to guidance at:

Check if you need to send a Self Assessment tax return

Thank you.
Posted Thu, 07 Jul 2022 13:07:04 GMT by Don L
Hi, Thank you for your reply. Sorry it might be my own ignorance and confusion. As HRMC Admin 17 points out in the first reply, I will have to file a self-assessment tax return in order to apply for split-year arrangement in 2021-2022. However, when I tried to register for self assessment using the SA1 form, I am asked to answer a question on why I need to complete a tax return, but none of the options in the form is about application for split year arrangement. The six options provided for my choice, as mentioned in my last message on 6th July, does not seem to apply to my own circumstances. Therefore, it is unclear what I should choose as my answer to this question. The latest link you provide does not provide any advice on the above as well. So I would be really grateful if you could point me to the right direction. Thank you so much. Kind regards, DL
Posted Fri, 08 Jul 2022 07:52:43 GMT by HMRC Admin 20
Hi Don L

On the SA1 form, you shuold answer yes to the question - Do you have any other reason for completing a tax return and then give the reason.

Thank you.

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