Gloria Leung

Hi, Thank you for the previous reply. To further clarify, 1) May I know the ticking of Box 9 is for the purpose of determining whether Case 4 and/or Case 8 of split year treatment applies? Is it correct that the question regarding I had one or more overseas homes and I spent at least 30 days in any one of those times during the 2022 to 2023 tax year only related to the UK part of split year treatment? And that’s why since I did not have overseas home in the UK part, I do not need to tick Box 9? 2) It is my understanding that being a UK resident, I am entitled to the full personal allowance of £12,570 even though split year treatment applies. In view of this, I do not need to do anything to claim the personal allowance and hence I do not need to complete Box 18 and Box 19. Am I correct? In my case, completion of SA109 is solely for the purpose of split year treatment. No other allowances and treatments will be covered in the form. Thanks a lot for your kind assistance.

Thank you for the reply. Does it mean the cash rebates/rewards above mentioned are not caught as income under self assessment if they do not possess all the 4 characteristics set out in SAIM8020? Thank you.

To attract the depositors to upgrade their status to a more prestigious class (e.g. from ordinary to "premium" or "premier" depositors), a bank has offered to give a new "premium" or "premier" depositor specified cash rebate/reward if he/she has met certain criteria (e.g. deposited with the bank at a specified amount, and conducted certain number and amount of foreign currencies or share purchase transactions within a specified period of time). The bank has also offered a specified referral cash reward for any existing "premium" or "premier" depositor who has successfully referred a new "premium" or "premier" depositor. In view of the above, should i) a new "premium" or "premier" depositor report the cash rebate/reward received and ii) an existing "premium" or "premier" depositor report a referral cash reward as income in their tax assessments? Thank you.

Thank you for the reply. Does it mean records of the various forms submitted through commercial software supplier will be available in my HMRC online tax account? Many thanks.

Thank you for your reply. How about the interest income earned from UK banks in the overseas part under split year treatment? Should I report it in my self assessment? Many thanks.

1) Box 9 of SA 109 asked if I had one or more homes overseas and I spent at least 30 days in any one of those times during the 2022 to 2023 tax year, put "X" in the box. I lived in the same rented flat in HK (no other overseas home) and moved to the UK in late November 2022. As I am eligible for split tax treatment and do not have any homes overseas after moving into the UK, I do NOT need to put "X" in Box 9. Am I right? 2) Do I need to fill in Box 18 and Box 19 (if appropriate) if I do not apply for any relief under double taxation agreement? Or they should be filled in no matter double taxation agreement relief is claimed or not? Many thanks.

I understand that I need to use the "Foreign" pages if I received interest over GBP 2,000 from overseas during the tax year. In this case, do I need to enter the same amount in Box 3 (Untaxed foreign interest (up to GBP 2,000)) under the heading "Income - Interest and dividends from UK banks and building societies" of SA 100 as well? Or simply report the amount in the relevant "Foreign" page of SA 106 is sufficient? Thank you.

May I know whether I should include the interest income earned from non-UK banks in the overseas part under split year arrangement? I am eligible for split year treatment. Thank you.

I need to submit SA 100, SA 106 and SA 109, and I should submit them through commercial software supplier as the paper submission deadline has passed. If I submit the forms through a commercial software supplier, do I need to complete and submit the self assessment online as well? Will the information submitted through the commercial software supplier appear in my HMRC online account? Thank you.