Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 17 Jul 2023 17:30:15 GMT by Phoebe Chan
I have an rent-out UK property and paid for the non-UK resident tax for last2 years. I move to UK this year and become a UK resident and I continue to own this rent-out property. Do the split year treatment applies to my case ? or any other attention I need to pay when I fill in the self assessment tax return? Thanks
Posted Tue, 18 Jul 2023 12:35:34 GMT by Phoebe Chan
Do I require to fill in SA109 if I arrive UK within this tax year? and also Does Split year apply to my above case?
Posted Fri, 21 Jul 2023 15:52:43 GMT by HMRC Admin 25
Hi Phoebe Chan,
You will need to complete the residency tests at RDR3 to confirm your residency position and to confirm if the split year treatment applies to your circumstances.
RDR3 Statutory Residence Test
If it does, you report this on form SA109, when submitting your tax return.  
Income from UK property is taxable in its entirety in the UK, so split year treatment does not apply to this income.
Thank you. 
Posted Sat, 22 Jul 2023 20:34:05 GMT by Phoebe Chan
Thanks for your reply. As I see the notes of SA109 mentioned that "the resident arrive UK during this tax year" requires to fill in SA109. I have checked that I am a tax resident for this year. Do I require to fill in SA109 if I arrive at UK within this tax year even if the case of split year treatment do not apply to my case?
Posted Tue, 25 Jul 2023 08:24:05 GMT by HMRC Admin 19

If you depart from, or arrive in the UK during a tax year, split year treatment, and the requirement to complete the SA109, may apply. You can see information here:                                   

RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply

Thank you.
Posted Thu, 27 Jul 2023 16:04:42 GMT by Phoebe Chan
I still confuse about filling tax form. Could you just let me know if my situation is: 6 Apr 22 - 1 Aug 22 Oversea buyer has property in UK and receive rental income monthly 1 Aug 22 - 5 Apr 23 arrive and live in UK and became resident within the tax year and continue receive the above rental income I know I must need to fill in SA100, SA105 How about SA109 for the about scenario? Thanks
Posted Mon, 31 Jul 2023 14:50:25 GMT by HMRC Admin 5
Hi Phoebe Chan

You will need to work out your residence position, using the statutory residence tests here RDR3 Statutory Residence Test.
As you rent out a UK property, you are required to complete a self assessment tax return.  
If you are treated as resident in the UK for the whole tax year and split year treatement does not apply, then you are taxable on your world-wide income, so you would need to declare your foreign income pages (SA106).  
If split year treatment does apply, you would declare this on SA109.

Thank you
Posted Fri, 04 Aug 2023 18:01:11 GMT by HMRC Admin 25
Hi Phoebe Chan,
The SA109 form will need to be completed as you arrived part way though the year and will be claiming split year.
Guidance on how to complete the form is here: 
Residence, remittance basis etc notes


You must be signed in to post in this forum.