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Posted Sat, 04 Jun 2022 01:46:55 GMT by smallfishba
Hi HMRC Admin, From a response of this forum, I learn that "If you are UK resident you will notify HMRC of your worldwide income, howerver, if your circumstances meet split year treatment you will pay tax on the income arising in the UK part of the year. You will notify us of this by completing self assessment return and filling in the Residence, remittance section (SA109)." Consider a person coming to the UK from Hong Kong using the BNO visa. He has income from Hong Kong before moving to the UK. In the same tax year, he becomes a UK resident. 1. Shall he register for self assessment and fill in SA109 even though he has not received a notice to complete a tax return from HMRC? 2. Shall he fill in SA109, if there is no "income arising in the UK part of the year"? In this case, since there is no need to report income from the overseas part, no income shall be reported. Thank you for help.
Posted Tue, 07 Jun 2022 08:55:12 GMT by HMRC Admin 17

Hi,
 
A notice to file a return can only be issued if someone has already registered for self assessment and has their 10 digit reference number.

As you are now only registering, you can file your return without the notice being issued.

A form SA109 is still required in order to confirm you are claiming split year treatment to show the date you arrived in the UK.

Thank you.
Posted Wed, 08 Jun 2022 12:51:44 GMT by smallfishba
Hi, Thank you. I just read from another post that says: "If you are only employed in the UK and no foreign income is received after you arrival, then split year is automatically given through your employer when they run payroll. The SA109 would not be required in these cases." https://community.hmrc.gov.uk/customerforums/sa/d02f488a-47c1-ec11-bea1-00155d3ba99e#9e0e8ae8-6bc9-ec11-a7b6-6045bd11090f Does that mean if I am claiming split year treatment, I need to apply for it via self assessment ONLY if I am not employed in the UK? I am working remotely for a foreign company without UK presence so I am using the DNCI schema and am operating PAYE myself. Does that count as UK employment? Thank you for your help.
Posted Fri, 10 Jun 2022 12:37:43 GMT by HMRC Admin 20
Hi smallfishba,

Please refer to:

Register as an employer

To ensure that this applies if you are operating PAYE yourself.
If this doesnt apply then you will need to register for self assessment to class the income as foreign income and the SA108 will be required.

Thank you.
 

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