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  • RE: Self Assessment Tax Return - Foreign Income & Split Year Treatment

    Thank you HMRC Admin. Can I clarify please: 1) According to the guidance, I am qualified for the split year treatment. I understand that I do not need to report my foreign income. However should I file the Split Year Treatment Form (SA109) to HMRC ? 2) My UK part income is below the tax allowance, should I file a tax return ? Thank you.
  • Self Assessment Tax Return - Foreign Income & Split Year Treatment

    Dear HMRC Officer, Hope you are well ! I moved to the UK from Hong Kong via the BNO Visa. My Visa was granted in March 2021 and I arrived in the UK in June 2021. I have my UK home starting July 2021 and I have been staying at this home until now, so I should be the UK tax resident in the fiscal year 2021/2022. Please help advise the following: 1) Based on the above background, is it correct that I was a UK tax resident in the fiscal year 2021/2022? 2) I got foreign income from April to May 2021 and cleared my foreign tax before moving to the UK in June. Those 2 months fell into the UK fiscal year 2021/2022. I don't have any income after arriving UK. Under this situation, should I send my Self Assessment tax return for my overseas part which was before my arrival ? If yes, is it correct for me to use Split Year Treatment ? 3) If I missed the submission of the Self Assessment tax return for 2021/2022 as stated in point no. 2 above, what should I do now to mitigate my delay in tax reporting due to my previous misunderstanding? 4) This is another question on behalf of my family member. Background information is the same as me. His total income from foreign and UK for 2021/2022 was not exceeding the personal allowance, does he need to file any Self Assessment tax return and apply for the Split Year Treatment ? Thank you.