self assessment and split year for 2021-2022

Hi, I emigrated from Hong Kong to UK on 21 August 2021 under the route of BNO visa and I am now a UK tax resident. For the tax year of 2021-2022, my income is as follows: April 2021 - income from Hong Kong employer (relevant tax already paid to the Hong Kong government) May-October 2021 - no income November 2021 - April 2022 - income from NHS (NI, pension and PAYE are already deducted from my salary) My total income for the tax year 2021-2022 is less than £50,000. My questions are: 1) Do I need to send a self assessment tax return? 2) Do I need to apply for split year? If yes, which form should I use? 3) Any tax returns I have to complete and send? Thank you very much!

Hi Auchin,

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 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
will help you work out if split year treatment applies.  
If applying for split year you need to do this via a self assessment tax return and complete SA100, SA109 AND SA102

Thank you.

 

Thank you very much for your prompt reply. I would like to further clarify whether my following understanding 1 and 2 is correct: 1) If I qualify for split year and I have NO foreign income for the UK part of the year, then nothing I need to do. 2) If I qualify for split year and I have foreign income (e.g. interest from bank) for the UK part of the year, I need to file self assessment tax return and complete SA100, SA109 and SA102. Looking forward to your reply. Thank you very much!

Hi Auchin,

If you want to apply for split year treatment, the tax return is still required for both scenarios.
This is so that HMRC are aware you qualify for this.

Thank you.