Skip to main content

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

  • RE: Spilt year treatment and foreign salary income for terminal leave.

    I checked the guidance. As I had a home in UK since 25 Jul 2022, so my residence status started from 25 Jul 2021, hence I need to report all the income from all over the world raised from 25 Jul 2022 onwards. Therefore, If I want to report the wages from 25 Jul to 31 Jul 2021 earned in Hong Kong (as the paid leave before the employment ended), where should I file? SA102 Employment section? just leave the PAYE reference (Box 4 ) blank?
  • Spilt year treatment and foreign salary income for terminal leave.

    I am sure that I am eligible for spilt-year treatment. Assume my spilt-year treatment starts on 25 Jul 2021. I know that normally I don't need to report all my income from my home country before 25 Jul. My previous employment contract ended on 31 Jul 2021. While the days between 25 Jul to 31 Jul were the annual leaves of my previous employment, also known as terminal leaves. I left my home country on the first day of my terminal leaves and came to the UK. As I am a tax resident starting from 25 Jul Do I need to file these seven-day wages in the self-assessment ? If yes, I report this in SA 102? just similar as those employment details that I worked in the UK later on? I only omit the PAYE Tax reference (Box 4) ? Thank you.