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  • Split year treatment

    Hi HRMC Admin, I left Hong Kong and arrived at UK in August 2021. I had income in Hong Kong from April to July 2021 and had paid income tax in HK. After I arrived at UK, I have been unemployed until now and did not have any income from Hong Kong from August 2021 to April 2022. Moreover, the amount of my dividend income and capital gain income for the period from August 2021 to April 2022 was less than the tax free allowance. In view of the above, am I required to file a tax return (SA100) and to submit the SA109 form for applying for split year treatment in the tax year 2021/2022? Thanks.