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Posted Tue, 25 Jul 2023 23:01:32 GMT by KuenHK
Hi Sir/Madam, When I apply for split-year treatment for the tax year, does it mean that I only need to report those foreign incomes (including saving interests and/or dividends from banks) arisen during my residential period in UK (for UK resident part) if these incomes are more than GBP 2,000 of dividend allowance. Also, if the split-year treatment is applied to the tax return, regarding my taxable employment income and/or saving interests arisen during the non-UK resident period (for overseas part - the residential period of not being in UK), I do not need to report these types of incomes for tax calculation on the self-assessment tax return. Please confirm or advise. Thank you.
Posted Wed, 02 Aug 2023 15:11:31 GMT by HMRC Admin 20
Hi KuenHK,

If you qualify for split year then you only report any foreign income for the UK part of the year RDRM12000 - Residence: The SRT: Split year treatment: Contents.
If you do not qualify then you will need to report all your foreign income to the UK Tax on foreign income.  
The guidance at RDRM12150  will help you work out if split year treatment applies. 

Thank you.
Posted Wed, 02 Aug 2023 21:46:51 GMT by KuenHK
Thank you for HMRC's reply. If I am qualified to apply for the split year treatment with case no. 4, and I have no any UK and overseas employment income during the UK part of the tax year, may I confirm that I am NOT required to complete SA102 form for submission together with my self assessment tax return (SA100) in which the SA109 form (for application of split year treatment) will be attached instead. Thank you.
Posted Tue, 08 Aug 2023 14:04:17 GMT by HMRC Admin 32

SA102 is for declaring employment income and expenses. If you have no UK employment or foreign employment, you would not complete the supplementay page.

Thank you.
Posted Tue, 08 Aug 2023 20:40:26 GMT by KuenHK
Thank you for HRMC's information. I will then only complete the SA100 tax return together with the supplementary page of SA109 for applying split year treatment.

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