M L Lee

Hi, I have a question about the process of Split Year Treatment Application. If I apply for the Split Year Treatment via SA109, should I hold my submission of other tax assessment Form, say SA106, pending the application result of Split Year Treatment application? Or If I need to submit SA109 and SA106 in one go for HMRC to consider all my tax assessment. If HRMC will not notify taxpayer solely on Split Year Treatment application, should I report all my income for tax assessment after the day which the UK part of the year begins (box 6 of SA109)? Thank you.

Dear HRMC Team This forum is very useful and I appreciate the efforts of those officers responding to the queries. I moved to the UK with my family in August 2023 under the BNO Visa Scheme after retirement as a Hong Kong Civil Servant in May 2023. I understand that by virtue of the Article 17 of the UK/Hong Kong Double Taxation Agreement and Protocol signed on 21 Jun 2010, pension arising from Hong Kong in respect of past employment in Hong Kong shall only be taxable in Hong Kong. Based on the previous reply in this forum, I am given to understand that such lump sum and monthly pensions is exempted from UK tax and thus not necessary to be included in self-assessment. Please correct me if this position is still valid in view of the latest UK Government tax reform proposal. Furthermore, is the same exemption also applicable to salary paid in lieu of annual leave and other welfare related allowance, say education allowance payable to a Hong Kong civil servant? After I arrived in UK in August 2023, I was still receiving the salary from the HKSAR government in respect of my paid annual leave and a sum of overseas education allowance for my daughter until October when I was formally retired and strike off from Hong Kong civil servant. Do I need to include these two sums in 23 to 24 self assessment for the UK tax? Thank you!

Many thanks for the answer. I have a follow up question. I set up an UK bank account before I moved to UK. I received about £40 per month for the period between July 22 o July 23 under a fixed deposit account in which the interest was payable monthly. During the period, I was not resident in UK, Do I need to file any tax return for the interest and if yes, how ro do it? Thank you.

I emigtated to UK and arrived on 26 August 23 under the BNO Visa Scheme. My BNO Visa was granted on June 23. Based on the Statutory Residence Test, I am not a UK tax reident essentially because I have not travelled to UK before, hold no UK property, work outside UK continuously and without UK ties. Do I still need to submit self assessment for tax year 22 to 23 bearing in mind my only income was derived from Hong Kong. Thank you and appreciate your reply before the submission deadline.