Skip to main content

This is a new service – your feedback will help us to improve it.

  • RE: Split year on foreign income

    WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.
  • RE: Split year on foreign income

    Hi HMRC, I have filled SA102 to report UK part of income under split year, and SA106 to claim relief on double tax agreement of the UK part of income, but I still get tax statement. Who should I contact to clarify the tax calculation? Under previous post , my understanding is 1. With split year , uk part income start on deemed arrival date 2. The salary between actual arrival (from hong kong to uk) and deemed arrival date should be reported 3. The salary mentioned above should have relief under double tax agreement , and only tax in hong kong
  • RE: Capital gains

    Hi HMRC, May I ask where the £4,900 come from? I know if self possession has limit £6,000, but I can't find related documents about £4,900. Thank you.
  • RE: Foreign interest and dividends

    Hi HMRC, If I have foreign interest and foreign dividend both below £2000. And I would claim foreign tax credit relief on foreign employment income. Should I fill the interest and dividend in SA106 instead of SA100 and TR7? Thank you.
  • RE: Capital gains

    Hi HMRC, May I confirm that if my CGT gain below allowance and the total amount below £49200, I don't need to report even I registered self assessment? Thank you
  • RE: Split year on foreign income

    Hi HMRC, I am a bit confused. I recap the scenario and my questions. - Under case8 , my wife deemed arrival was on 15 July 2021 - She left her permanent job and enter UK on 27 Sep 2021 - After applying split year treatment , her employment income in 15 July to 27 Sep fall in UK part - under article 14 the Double taxation agreement , the income is taxable at Hong Kong only 1. Which form SA102 or SA106 should I use to report the income? ; 2. How to indicate the income is under DTA ?
  • RE: Split year on foreign income

    Hi HMRC, How to indicate the income is in double tax agreement? In SA109 box 15, according the help sheet it doesn't applicable to Hong Kong.
  • About Self-employed and sole trader

    I would like to start taking freelance job on computer programming (as self-employed) this tax year (2022- 2023) . I have following questions 1, Do I need to report to HMRC now and register as sole trader? I read the session about sole-trader mentioning the tax year (2021 - 2022)? 2. What is "the name to trade under" ? I would take freelance jobs as an independent individual , then the name is my full name or else? 3. As my client would be outside UK, do I still need to register VAT ? I know VAT should not be charged if the good or service provided in UK .
  • RE: Split year treatment start date of UK part

    Hi HMRC, I am afraid that CGT is not my focus. May you tell my understanding on split year treatment above is correct or not?
  • RE: Split year treatment start date of UK part

    Hi HMRC, Thanks for information. Please help indicate if I am wrong on understanding the guidance. When multiple cases applies, 1. If case 6 applies, then check whether case 5 applies, and pick the earliest one 2. Case 7 applies only when case 6 not applicable. 3. Consider case 4,5,8 when case 6&7 not applicable So for my situation , I need to focus case 6 &5 and my wife needs to focus on 6 only (as she were unemployed), am I correct?