Spilt year treatment

Dear team, We would like to use spilt year treatment the first time, we will need to fill SA100 and SA109 forms for the purpose. However, SA109 is not available online and required to return by post before 31 Oct 2023. And meanwhile, we haven't received the UTR number. My questions are: (1) What should we do if we haven't received the UTR number before 31 Oct 2023? Would I still send the SA109 form by post first? (2) Can we send the SA109 form by post before 31 Oct 2023, and do the SA100 via online at a later time (online deadline is in Jan 2024). Thanks.

Hi,

You can file the return in paper format before the due date if you have your National Insurance number.

You cannot file online until you have the UTR and you will need third party software to do so. The whole return must be sumbitted together either online or by paper.

Thank you.