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Posted Mon, 15 Jan 2024 13:39:13 GMT by
Hi, as new immigrants, my husband and I came to the UK on 8th September, 2022, stayed in hotels until we rented and moved into a flat on 16 November 2022 (signed 1 year contract). We have some questions: Q1) My husband had no income or job in the tax year 2022-2023 but received oversea bank interest. Should he need to fill tax return/ report the interest for the whole period/part of this period? Q2) My first job in the UK started on 4 April, 2023, worked 8 hours in total on 4 and 5 April 2023, but received my first pay on 14 April 2023. Should I need to report / fill the tax return? Q3) Before coming to the UK, I sold my investment policy and property on May and June 2022. Should I report these in tax return? Q4) Can we claim split year treatment? if so, how should we write / fill out the form SA1 ? to obtain the UTR number. Q5) My parents arrived in the UK on 13 November 2022, retired, and lives with me. they had no income and NI number but received overseas bank interest and pensions. Do they need to apply self-assessment or fill the tax return? We are not sure if we need to apply self assessment or fill the tax return for 2022-2023. Thank you for your help.
Posted Wed, 17 Jan 2024 14:52:54 GMT by HMRC Admin 10
There are no straight forward answers to your questions.  All are dependent on the results of the statutory residence tests.
1 - Your husband will need to review the guidance for and take the statutory residence test, to determine his residence position.  Only then will he know what course of action is required.
2 - Your pay arises in the tax year 2023 to 2024 and is taxable in that tax year
3 - You will need to review the guidance for and take the statutory residence test, to determine your residence position.  Only then will he know what course of action is required.
4 - Both you and your husband will need to review the guidance for and take the statutory residence test, to determine his residence position.  Only then can you consider whether split year treatment applies.  If it does, then a self assessment tax return is required to claim split year treatment.
5 - Yes, their bank interest will be taxable in the UK and would be reported on a self assessment tax return.  They will also need to consider the statutory residence test, to determine whether they will need to declare that element of their interest arising in the part of the tax year they were not in the UK.
The guidance and statutory residence tests can be found at RDR3 Statutory Residence Test, as well as guidance on split year treatment.
Posted Mon, 26 Feb 2024 12:46:59 GMT by KAN
Hi, We don't have a UTR number, my husband and I submitted SA1 online on 7th January 2022 for get UTR number for claim split year treatment and declare oversea interest for 2022-2023. However, we have not received it yet. Should we need to refill the SA1 form online? Please advise. Thank you so much!
Posted Tue, 27 Feb 2024 15:18:48 GMT by HMRC Admin 32

You will both need to contact our Self Assessment team, to progress chase your requst for a UTR.

Self Assessment: general enquiries

Thank you.
Posted Mon, 01 Apr 2024 10:54:39 GMT by KAN
Hi, for filling the forms, I have some questions: Throughout the tax year, I only have two minor sources of income: (1) local bank interest £198 and (2) overseas bank interest £212. Q1. Should I fill in box 2 and box 3 on Page TR3 of SA100? Q2. Should I mark "No" in box 5 on Page TR2 of SA100? Q3. Do I still need to fill out SA106? If I can claim split-year treatment, Q4. Should I mark "Yes" in both box 8 and box 9 under "If you need more pages" on Page TR2 of SA100? Q5. As I stayed in hotels after entering the country on 8th September 2022 until moving into my rented flat on 16th November 2022, should I fill in the entry date or the move-in date in box 6 on Page TR1 of SA109? Since my only income is from the mentioned bank interests and I have no other income or allowances to declare, and no profits or gains throughout the tax year. Q6. Do I still need to declare and file a tax return if not applying for split-year treatment? Thank you so much.
Posted Fri, 05 Apr 2024 06:34:05 GMT by HMRC Admin 25
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 at will help you work out if split year treatment applies.
If claiming, you do need to complete the SA109 along with SA100.
If no tax has been deducted on your foreign interest you can show it on the SA100 and no need for the SA106.
You can use the online checker here:
Check if you need to send a Self Assessment tax return
To see if a tax return is required.
Thank you. 



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