HMRC Admin 32 Response

Hi Gaga,

Yes. To claim split year treatment means you need to submit a tax return and SA109.  

You can find this at:

Self Assessment tax return forms 

If you want to submit the SA109 online, you need to purchase 3rd party software to do this.

A list of commercial software providers can be found here.

Self Assessment commercial software suppliers

If you do not claim split year treatment, then you would need to declare your foreign income, as you would be taxable on the full years income.

Thank you.

Hi PaulT,

If you contact our Income Tax team, we can advise amounts that were issued and the dates of the payments.

Income Tax: general enquiries

Thank you.

Hi,

The calculation needs to show the the tax that is due for the year. Once you have submitted the return your online statement will update within 72 hours.

Thank you.

Hi Tsz Chun,

There are no Income Tax implications on the receipt of a cash gift unless the income generates interest or dividends. These would then potentially be subject to tax.  

Further guidance can be found here:

Tax on savings interest

Tax on dividends 

Thank you.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income 

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

Hi,

If you requested the amount to go through your tax code this would happen during the 06 April 2023 to 05 April 2024 tax code. We start to generate these tax codes in January.

Thank you.

Hi,

Any underpayment that is prepopulated when you complete the return should have been included in your tax code for the year. Our helplines are busy at the moment. If you call before 10am you can get through quicker.

Income Tax: general enquiries

Thank you.

Hi Bishop69,

Provided that your mother is not a UK resident when she dies, the UK rules on Inheritance and Capital Gains Tax, would only apply to her estate that is in the UK.  For example, property or bank accounts.  

How Inheritance Tax works: thresholds, rules and allowances 

If you were to inherit the property or a share of it and then dispose of it while UK resident, you may be subject to captial gains tax on the disposal of your share of the property. You would have to declare this on a Self Assessment Tax Return.

Thank you.

Hi Marco Caselli,

You will claim the split year in your 2022 to 2023 tax return by completing form SA109.

Thank you.

Hi,

You do not need to enter them on the tax return. The calculation will tell you the total amount due for the year, and you subtract the payments on account from that.

Thank you.