Skip to main content

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

Posted Fri, 02 Feb 2024 15:09:49 GMT by
Hi, I received a letter from HMRC requesting me to fill in tax return for tax year 2021-2022. However, I only moved to UK in year Dec 2022. When I fill in the form, I could not find the correct option regarding my taxable residency status, when only the three options (English or Northern Irish, Scottish or Welsh) even though I marked I was abroad and gave an abroad residential address. May I know what should I do in order to proceed with filling the tax return? Thank you.
Posted Tue, 06 Feb 2024 14:05:09 GMT by HMRC Admin 32

As part of the SA100 tax return, you would also need to compete a SA109.

Residence, remittance basis etc (Self Assessment SA109)

This will allow you to declare your residence status in the tax year and claim split year treatment is appropriate.  

Please have a look at RDR3 and take the statutory residence tests.

RDR3 Statutory Residence Test

Thank you.
Posted Tue, 06 Feb 2024 18:02:26 GMT by
Thanks so much for the reply. May I clarify if I still need to fill in the 2021-2022 tax return and SA109, even though I was abroad for the whole period, I.e. 6/4/21 - 5/4/22? I just entered UK in Dec 2022 and literally didn’t have any connection before Dec 2022.
Posted Thu, 08 Feb 2024 13:50:04 GMT by HMRC Admin 20
Hi Iris Chan,
Please refer to Self Assessment tax returns Who must send a tax return
Thank you.

You must be signed in to post in this forum.