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Posted Sat, 07 Oct 2023 11:53:05 GMT by mmma
Dear HMRC staff, My family and I moved from Hong Kong and live in the UK through BNO 5+1 visa in July 2022. We have rental income for a UK property since April 2022. We have submitted the self assessment form via the online system already. However, after submitting the self assessment tax return, we realised that we did not fill in any split year treatment form. In the case, is it possible we download the SA109 and mail back to HMRC? I look forward to your kind advice, thank you.
Posted Fri, 13 Oct 2023 14:18:34 GMT by HMRC Admin 13


The UK rental income would not fall under the split year rules as the whole year would need to be declared. if you have other income to declare then you can download the Residence, remittance basis etc (Self Assessment SA109) and post it for the return to be updated

Thank you

Posted Sat, 14 Oct 2023 15:02:19 GMT by mmma
Thank you so much for your reply. I will declare the whole year of rental income in the self assessment. A follow up question is: I have already paid oversea tax from 28 March 2022 to 27 March 2023 via the NRL scheme. If my split year treatment starts on 29July 2022, which period should I report for the "UK tax taken off total rents and other income from property only applies to non UK Landlords" ? Should it be the whole period, OR from 28 March 2022 - 29 July 2022, OR 29 July 2022 to 5 April 2023? Thank you for you patience and I look forward to your kind advice. Many thanks.
Posted Wed, 18 Oct 2023 12:43:11 GMT by HMRC Admin 10
Income from UK property is taxable in the UK, regardless of whether you are resident in the UK or not.  
You would need to declare the gross income and expenses, from property from 6 April to 5 April each year and pay any tax that arises.  
Split year treatment does not apply to income from property, which is why you would declare the full income in the tax year.

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