Skip to main content

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

  • Self-assessment for sole purpose of reporting foreign income

    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