Skip to main content

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

  • RE: Split-Year Treatment with Arising Basis - Is SA109 required?

    Thank you so much for your reply. Apologies for still being a little bit confused on this matter - I just came across these replies in another thread, and I'm wondering why another HMRC Admin would advise that person to use split year treatment with the online self assessment service and don't need to fill in SA109. Thank you so much again for your help and sorry for any trouble caused! // Posted 12 days ago by Inga Choi Hello, I enter UK on 29 July 2021 and I would like to apply split year treatment. I have read RDRM12030 and some websites, If I think I am eligible to apply split year treatment. May I know how can I apply? Which form do I need to fill in? Can I do it online? Thanks. Posted 7 days ago by HMRC Admin 17 Hi, To be considered for Split Year Treatment, you have to (a) register for Self Assessment and (b) complete the Residence pages of your 2022 Self Assessment tax return, which you can complete online. See link: Register for Self Assessment . Thank you. // Replies above from the thread -
  • RE: Split-Year Treatment with Arising Basis - Is SA109 required?

    Hello, Thank you so much for your reply :) ** Question 1: Could I confirm with you - so SA109 is needed for my case, even if I'm not using remittance basis? ** So basically, everyone who uses split year treatment, no matter they are using arising basis or remittance basis, would be required to fill in SA109? I was super confused, and thought SA109 is for people using remittance basis only, because I saw no mention of SA109 in any of the guides on split year treatment from HMRC :( ** Question2: I would also like to know, now that I know I've probably missed the SA109 in my Self-Assessment 2020-2021, what shall I do now? I have already submitted my Self-Assessment 2020-2021 online. ** Thank you so much again for your help! Really appreciate that!
  • Split-Year Treatment with Arising Basis - Is SA109 required?

    First and foremost, apologies if this question has been raised before. I saw similar questions around but most of them did not mention explicitly whether they are using arising basis or remittance basis. So, in my particular case, I am not claiming the remittance basis. I used arising basis, and I have already reported all my overseas income **within my split year UK part** and paid the taxes, but I did not fill in the SA109 in my Self-Assessment 2020-2021. My question to you is - I would like to confirm if SA109 is not needed in my case. But if it's actually required, what should I do now? ------------------------------ Details below - I moved to the UK in Oct 2020. I figured out I am a tax resident in FY 2020-2021, and I was eligible for split-year treatment. My only income from Apr 2020 to Oct 2020 was my salary as an employee overseas (outside the UK) I was not employed in the UK in FY2020-2021, so there's no PAYE setup for me. I did have some overseas income after my arrival in the UK, so I've reported them in my Self-Assessment accordingly, and paid the taxes. I did not report my overseas salary income BEFORE my arrival in the UK. And did not fill in the SA109 form. ------------------------------ To summarise - Split Year Overseas Part: my salary overseas (Apr 2020-Oct 2020); not reported in Self-Assessment Split Year UK Part: income overseas (Oct 2020-Apr 2021); reported in Self-Assessment I did not fill in SA109 as I'm not claiming remittance basis. ------------------------------ Thank you so much for your help! : )
  • Submitted my SA1 form but no reply yet; what would happen if I miss the 5 Oct deadline?

    I came to the UK last year and this is my first self assessment. I submitted my SA1 form by post (I couldn't use the online service because the computer gave me error and said my details were not in the system) in Aug, but after 20 working days, I still haven't got any letter with my Unique Taxpayer Reference (UTR) number :( The 5 Oct deadline of self assessment registration is approaching, is there any way to get my UTR before the deadline? And would there be any way to prove that I have submitted my SA1 form before the deadline, in case I face penalty later because of missing the 5 Oct deadline? Thank you so much :)