Split Year Tax for UK & Hong Kong

Dear HMRC, I got my BNO visa on June 2022 & arrived in UK on August 2022. I have some enquiry for my Taxable Income & Capital Gain below. 1) If I cut off my Savings Life Insurance & sold out my shares on May 2022 in Hong Kong and refunded the money to me. Should I need to pay tax in UK? Is it register in Self Assessment, to claim Split Year? 2) From August 2022, I got some bank interest in UK & Hong Kong bank accounts. Is it fill in SA 100 & SA 106 for interest tax return? And Do you have Tax guideline for how to fill in the Form? Many thanks in advance for your assistance & look forward to hearing from you. Best Regards 

Name Removed Admin.

Hi,

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

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 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

Dear HMRC dept, Currently I live in North Birkenhead. I will submit SA100 Form for Tax Return 2023-2024 via online. In the meantime, I have to file SA109 Form for applying Split Year Treatment by post separately. May I have the mailing address? Thank you

Hi stella cham,
You cannot do that.
You are required to submit the whole tax return in the same format at the same time.
Either by paper in full or online in full.
To submit online in full, you need to have a governent gateway user ID and password and buy a commercial tax return that included the residence section.
You can find a list of commercial tax returns to buy here:
Self Assessment commercial software suppliers
Thank you. 
 

Hi HMRC dept, If I submit SA100 for Tax Return and SA109 for Split Year Treatment in full paper together. What is the mailing address? & Can I print it all under HMRC web site? Thank you

Hi,

You can download and print the SA100 tax return and the supplementary pages here:

Self Assessment tax return forms

The postal address to send the signed and dated tax return is:

Self Assessment
HM Revenue and Customs
BX9 1AS

Thank you.