Split year treatment questions

Hello, I am eligible for split year treatment (case 1 and 3). 1. Do I need to complete an SA102 (employment) for my employment for the part of the year when I was non-resident? 2. Do I need to complete an SA106 (foreign) to declare my income from my overseas employer for the part of the year when I was non-resident? 3. In the SA109, for the section titled "Residence in other countries", do I include my residence for the non-resident part of the year? Many thanks for your help.

Hi Josephine Maidment,
1 and 2 - 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 - 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.    
3. yes
Thank you.

Hello, Many thanks for the information. One further question on SA109 - in the case of split year treatment, does box 9 refer only to the UK part of the year?

Hello I have assessed that I am eligible for split year treatment (case 2) for tax-year 2022-23 I left UK on 31 Jan 2023 and registered as resident of Switzerland on 1 Feb 2023. I was previously UK resident for all previous tax years. 1. For my self-assessment for tax-year 2022-23 can I simply declare only my income from 6 Apr 2022 to 31 Jan 2023, or do I need to declare the full tax year income, and seek a rebate for 1 Feb 2023 to 5 April 2023 period I was not a UK resident? 2. Also, I believe I need to notify HMRC that I am no longer UK resident, but an internet search seems to indicate I need to print a form and mail it in to HMRC. Can this now be done electronically - either through an online form, or emailing the printed form?

Hi Josephine M,
The guidance for box 9 advises:
"If you had one or more homes overseas and you spent at least 30 days in any one of those homes during the 2022 to 2023 tax year, put ‘X’ in box 9. You must consider each overseas home separately".
As it states 'during 2022 to 2023', it means the whole tax year, inlcuding any periods covered by split year treatment.
Thank you. 

 

Hi Pico,
Where split year treatment applies, you complete SA109, to confirm this and only include your income that is taxable in the UK during the period where you were resident.  
For the 22/23 year, you would complete a self assessment tax return (SA100) and show that this is the tax year that you left the UK (SA109) along with any other relevant
supplementary pages.  
You do not need to send in form P85 , when you are sending a tax return in the tax year you leave the UK.
Thank you.

Good morning. I started living in UK in 3rd quarter of 2022. Before coming to UK, I worked full time in my original country till June 2022 and sold my home in Mar 2022 (completed in Jun 2022). After arriving UK, I have not worked at all or done any business, my only gain is bank interest which worths several thousand pounds only. Do I have to file tax return for 2022-2023 and do split year treatment? I appreciate your advice. Thank you.

Hi Doris Fong,
If applying for split year treatment, yes you need to complete a tax return as this is done on the residence section SA109.
You only show any foreign income received in the UK part of the year and it must be converted to sterling.
Foreign income should be shown on the SA106.
Thank yiu. 

Hello, HRMC Admin 25. Thank you for the reply. Please allow me to rephrase my question. My concern is whether I am required to file any tax return based on my circumstances i.e. I have only received bank interest of less than £10,000 on my saving in my UK bank accounts since I started living in the UK i.e. since Sept 2022. I have no other income other than the bank interest after moving to the UK. Thank you.

Hi,
 

You would need to complete the self assessment criteria tool, to be sure that you do not need to complete a self assessment tax return, as there may be others reasons not mentioned in your question, that would require the completion of a tax return.  You can check the criteria tool at : Check if you need to send a Self Assessment tax return . Thank you .

Hi, there doesn't seem to be any way to include SA109 as a supplementary sheet (to give split-year details) on the Self Assessment Online. Do I actually have to print out to SA109 form, fill it in, scan it and then upload it as an additional document to the Self Assesment Online in the "any other information" section, or is there a way to fill it in directly in the Self Assessment Online?

Hi,
Your whole tax return must be submitted on the same format, ie paper or online.  
If you are able to verify your identity and obtain a government gateway user ID and password, you can buy commercial tax return that allows you to submit the tax return online, including the residence section.
A list of commercial providers can be found at:
Self Assessment commercial software suppliers.
 If you cannot verify your identity, you will need to submit the whole tax return on paper.
Thank you.