As I need to claim my foreign income as well as split year treatment in 2022/2023 tax year, and I learnt that SA109 is NOT supported for online submission in HRMC website, so can still submit the self assessment online for my Foreign income and UK interest, AND also send the paper form SA109 for split year before the original online deadline 31Dec2024?
Given that it will cost for the 3rd party software tool, so I think that it is more fair to share the same deadline 31Dec2024 as a whole submission of self assessment return regardless that SA109 cannot be sent online in HMRC. Please advise if my above understanding is correct or not. Thank you.
When declaring the foreign income for the rent of an overseas property in the self assessment form (SA106?), in which the property is co-owned by my partner and myself. In this case, should we declare the foreign rental income in 50% each for our own assessment form? Or whether we can split our rental income ratio like 90% for my partner and 10% for me?
E.g. If the rental income is GBP 1,000, can I declare that I am getting 10% (i.e. GBP100) as foreign income, and my partner declare that he/she is getting the rest of 90% (i.e. GBP900)?
In the Statutory Residence Test (SRT), there is a question "Did you have a home in the UK for at least 91 days in a row?" with a statement "If you have more than one home in the UK, you should consider each one separately. ",
1) What does "in a row" mean here? Does it mean that if I have lived in 1 place ONLY for at least 91 days, then I shall answer "Yes"?
2) What if I lived in 2 different places in UK? For example, I have lived in city A for 15 days and city B for 77 days, total time is 92 days but for it will be less than 91 days for each place, in this connection, shall I answer No for this question?
Please advise. Thank you.