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Posted Thu, 31 Aug 2023 15:31:29 GMT by
I applied for UTR yesterday (30 Aug) through online and not yet received the UTR. However, I found that I have made the following mistakes: 1) had not indicated to apply for split year treatment; 2) omitted the selection of checkbox of taxable foreign income 3) Incorrect information for "Date untaxed income received from" under untaxed income which cannot be coded in PAYE Am I required to correct the registraion form? If yes, how to do this as I cannot access the form or information submitted in my online personal tax account. Thank you.
Posted Tue, 05 Sep 2023 12:52:35 GMT by HMRC Admin 32
Hi,

There is no need to correct the registration form. You would merely declare the income on the appropriate supplementary pages (SA106 Foreign) and the split year treatment on SA109(Residence, Domicile & Remittance). Any other information can be included in box 20 of SA100 (tax return). The tax return and supplementary pages can be download at

Self Assessment tax return forms

Please note that you cannot use the HMRC online tax return to submit residency information. Instead, if you have a government gateway user ID and password, you can opt to purchase a commercial tax return with the residence section included and submit the commercial version using your government gateway user ID and password.  

You can register for a governemnt gateway user ID and password at:

HMRC online services: sign in or set up an account

Thank you.
Posted Thu, 07 Sep 2023 16:15:41 GMT by
I would like to confirm whether split year treatment applies to me. I immigrated from Hong Kong to the UK in mid-April 2022. I accommodated in Airbnb apartments before I started living in my current permanent address from late May 2022. The first tenancy period of my permanent home is one year from late May 2022 to late May 2023. The last employment day of my job in Hong Kong was late May 2022 (four days before having my permanent home in the UK) and I have earned no foreign income thereafter. Since the date of having my permanent home in the UK is four days later than the last employment date of my Hong Kong job. Please advise whether I have to apply for split year treatment. Finally, if split year treatment does not apply for me. May I submit my tax return by HMRC online?
Posted Mon, 18 Sep 2023 10:52:06 GMT by HMRC Admin 10
Hi
We are unable to advise whether split year treatment applies to you.  
This is something that you will need to determine for yourself.  
You will need to take the residency tests, to determine if split year treatment applies.  
Guidance can be found at
RDR3 Statutory Residence Test

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