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Posted Mon, 10 Jul 2023 15:46:56 GMT by
Hi Sir/Madam, I became a tax resident started from 26-Aug-2022. Should I fill the salary income from my previous oversea company (only from April-2022 to May-2022) into SA106? Looking forward to seeing your reply soon.
Posted Fri, 14 Jul 2023 07:25:32 GMT by HMRC Admin 8 Response
Hi,
Unfortunately, we are unable to answer your questions, as the answer will depend on your personal circumstances.  
Please find the guidance at RDR3:
RDR3 Statutory Residence Test and take the residency tests.  
If you are classed as resident and split year treatment applies, you would not need to declare your foreign employment prior to moving to the UK.  
If you are UK resident and split year treatment does not apply, you will need to declare the foreign employment.  You will be able to claim a foreign tax credit relief if you paid foreign tax.
Thank you.
Posted Sun, 16 Jul 2023 12:08:12 GMT by
Thanks for your reply. I have the other question about fill into SA109 form as below: I quit my oversea job on May-2022 and move to UK on July-2022. As I apply the split year treatment in case 4 started from 26-Aug-2022, should I put 'X' in box 2 and the total number of oversea working days in box 14? Looking forward to seeing your reply soon.
Posted Fri, 21 Jul 2023 11:49:05 GMT by HMRC Admin 8 Response
Hi,
If you’ve put ‘X’ in box 2, put the total number of overseas work days that relate to your claim to Overseas Workday Relief (OWR) for the whole of the 2022 to 2023 tax year in box 14.
If you’ve put ‘X’ in boxes 2 and 3 you only need to put the number of overseas work days for your OWR claim for the UK part of the 2022 to 2023 tax year in box 14.
Thank you.

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