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Posted Fri, 01 Sep 2023 09:53:44 GMT by heili8701
Hi team I became UK tax resident in July 2022 with PAYE registered by my UK employer. At the same time, I and my wife have foreign interests income / rental ihence we separately registered for self-assessment. For the period between Apr - Jun 2022, the employment income in that foreign country is not subjected to UK tax based on split year treatment. 1. Given that my UK employment is already reflected in PAYE, in SA100, do I still have to fill in my UK employment details again? 2. If my foreign interests income is less than GBP 500, based on a higher tax band do I still need to report this income in SA106, given that there is a personal saving allowance of GBP500? 3. If I am already qualified for split-year treatment based on case 5, do I have to reflect such in SA109 to apply for the arrangement? or shall I just directly fill in SA100 and SA106 with the reportable income since arriving to UK? Many thanks
Posted Wed, 06 Sep 2023 07:53:16 GMT by HMRC Admin 19

To complete the Self Assessment tax return for 6 April 2022 to 5 April 2023, you will need to declare on SA100 (tax return), SA102 (employment), SA106 (foreign) and SA109 (residence), your income and tax deducted from the date you arrived in the UK, to the end of the tax year.

Even if your pay is taxed under the PAYE system, it should be declared on SA102.  

Your overseas income from interest, property, and any other source should be shown on SA106. You can claim a Foreign Tax Credit for up to 100% of any foreign tax paid on the income.  

You also need to complete SA109, to claim split year treatment. All of this should be done in conjunction with SA100, which is the main tax return. You can download the tax return and supplementary pages here:

Self Assessment tax return forms

Thank you.

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