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Posted Wed, 27 Jul 2022 12:31:33 GMT by Lost InGlobe
Hi, A basic question, if I believe I am entitled for a split year treatment, should I first make a related application to HMRC, wait for their decision, appeal if needed, before completing my self-assessment taxation return? What if the deadline to return the form will pass as a consequence? Cheers.
Posted Thu, 28 Jul 2022 13:03:43 GMT by HMRC Admin 25
Hi Lost InGlobe, 

You should make the claim within the tax return by completing the SA109 residence page. 

Thank you 

Posted Sun, 31 Jul 2022 08:10:37 GMT by Lost InGlobe
Hi Admin, Thank you for your response above. My foreign income was only from my full time employment abroad. Could you please confirm the following as you suggestedthat I should complete 106 form. My understanding is that 1) I must rather complete 102 form. 2) After checking 106 form, it seems that in order to claim foreign tax relief, I must complete the section "Foreign tax paid on employment, self-employment and other income" in page F6 3) Except for the referred sub-section in (2), all other sections in 106 form are irrelevant for me, unless the sub-section " All other income received by a person abroad and any remitted ‘ring fenced’ foreign income " at the end of page F2 in 106 needs to be completed again, although the same information would have been put in 102 form Please confirm the above Cheers
Posted Tue, 02 Aug 2022 12:44:40 GMT by HMRC Admin 17

As previously advised, to claim Split Year Treatment, please respond to the relevant 'Residence Status' questions in the SA109.

As regards any earnings from an Employment or Self Employment, you would only have to declare any income received after
your arrival in the UK.   

See link:

Residence, Domicile and Remittance Basis Manual  .

Thank you.

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