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Posted Thu, 21 Apr 2022 07:49:15 GMT by tsklai
Hi, I have checked I am qualified for split year treatment. I have overseas income before entering the UK in the last fiscal year. After entering UK in mid 2021, I only have UK income which does not require self assessment. For the part of overseas income before entering the UK, I understand that this amount is not required to be filed. Do I still need to submit SA109, SA100 and SA106 reporting no overseas income earned when I am a UK resident? Thanks a lot.
Posted Mon, 25 Apr 2022 11:44:16 GMT by HMRC Admin 19

Yes, you are still required to complete the SA109 as this allows you to inform HMRC you are claiming split year treatment. 

Thank you.
Posted Sun, 01 May 2022 16:29:45 GMT by tsklai
Hi, Thank you very much for your advice. As I am not self-employed, do I need to apply for the UTR for completing the SA109? Many thanks.
Posted Wed, 04 May 2022 11:25:53 GMT by HMRC Admin 17

Yes.  The SA109 is part of the Self Assessment form. 

In order to submit this form, you must have a UTR number. 

Thank you.
Posted Wed, 11 May 2022 15:59:23 GMT by tsklai
Hi Thank you for your advice. When I tried to registered to get my UTR by creating a user ID via GOV.UK, the system stated that I do not need to perform self assessment. Please kindly advise how could I register for the UTR for completing SA109. Many thanks.
Posted Fri, 13 May 2022 13:58:30 GMT by HMRC Admin 10
If you are only employed in the UK and no foreign income is received after you arrival, then split year is automatically given through your employer when they run payroll.
The SA109 would not be required in these cases.
If you do not meet any self assessment criteria then you do not need to claim split year through the SA109.
Apologies for any confusion.

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