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  • RE: Split year treatment

    Hello HMRC admin, I arrived in UK from Hong Kong in September 2021 and became a UK tax resident in 2021-22. Prior to coming to UK, I had income in Hong Kong from my previous employment and also from saving insurance. I have checked the criteria and am confident that I am qualified for split-year arrangement and it's not necessary to report my income in Hong Kong in 2021-22 before coming to UK. My question is: Do I need to submit a self-assessment tax return only for the purpose of applying for the split-year arrangement? I thought the answer was yes but based on admins' replies in this thread I am now slightly confused. If I need to file a tax return in order to apply for split-year treatment, shall I fill in both SA100 and SA109? Thank you so much. DL