derek_er Chan

Hi HMRC Admin, Refer to "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income#cannot" and "https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income#allow-expense" I have a Buy-to-Let (BTL) property, which is residential property. For example, -annual gross property income is £20,000 -annual mortgage interest payment £5,000 -insurance £500 -general maintenance payment £2,000 Could you please clarify if I can only choose one of these two options: Option 1: using the Property allowance (£1,000), SA105-box 20.1: £1,000 Option 2: claim the "allowable expenses: insurance + maintenance payment (£500 + £2,000)" & "tax reducer: mortgage interest (£5,000)" SA105-box 24: £500 SA105-box 25: £2,000 SA105-box 44: £5,000 Thank you.

Thank you for your reply. What if I have only one job in UK and my employer is using PAYE. I don't have any other income and no need to apply for split year. Do I still have to fill in SA100 and SA102 to report my income to HMRC? or I don't need to report to HMRC because my employer is using PAYE?

Dear HMRC, I arrived in the UK August 2021. And I started to work in the UK since October 2021. My employer is using the PAYE. So I need to applying for split year treatment. I have to fill in the following form. Please let me know if I wrong. 1. SA100: on page Tage TR2, I have to put "X" in box 1 and 8 (Even if my employer is using PAYE, I have to fill in the SA102, right?) 2. SA109 3. SA102 Thanks

As stated as above, if I received the foreign interest or foreign dividends in my non-UK accounts or non-UK banks, when I am a Tax-Resident. And the total foreign interest and foreign dividends are less then £2,000. I have to fill in the SA106, Page F2, "Interest and other income from overseas savings" & "Dividends from foreign companies". Then I have a several questions: 1. On the SA100, page TR2, Box 5. Foreign, should I put "X" in the "Yes"? 2. On the SA100, Page TR3, do I require to fill in any boxes in "Income" part? or just leave it blank? 3. On the SA106, Page F2, should I fill in the part of "Income from overseas sources"? 4. If the total amount of interest in a foreign account within a tax year is less than £1, do we still need to report to HMRC and fill in any form? Thank you

Hi HMRC Admin, Thank you for your reply. I have resigned on 8 August 2021 and left my job in the same day at Hong Kong. I arrived the UK and became UK tax resident on 10 August 2021. However, my last salary payment from my Hong Kong ex-employer credit to my Hong Kong bank account on 15 August 2021. So do I need to submit a 2022 Self Assessment tax return, fill in the SA100 to report this payment as a Foreign Income this to HRMC? i.e. 1. This payment was taxable in Hong Kong and I paid all the tax related to my salary (tax clearance in Hong Kong) 2. The nature of my job in Hong Kong has nothing to do with the UK. 3. Under Article 14 of the Double Taxation Treaty with Hong Kong, salaries, wages and other similar remuneration derived by a resident of a Contracting Party in respect of an employment shall be taxable only in that Party.

Hi HRMC Admin, I landed to UK on 4 Aug 2021 by using BNO visa (over 183 days in 2020-21). I become a UK tax resident on 4 Aug 2021. I had a job in Hong Kong and worked until 1 Aug 2021. After arrival to UK, I have no job unit now. My Hong Kong employer paid me my last wages and credit into my bank account on 10 Aug 2021, which I have already become a UK tax resident. If I qualify for split year then I am only reporting the income for the UK part of the year. I do not need to report the income prior to arriving in the UK. However, my situation is that my Hong Kong wages credit into my account after I become a UK tax resident. Do I have to submit the self assessment and report my Hong Kong last wages, which credit into my account on 10 Aug 2021, to HMRC? if Yes, I will fill in the SA109 to apply split tax treatment. Then -on the SA100, page TR2, should I put "X" in "Yes" box "1 Employment" or "5 Foreign" -do I have to fill in the SA102? (i.e. My Hong Kong Employer don't have P45 or P60, PAYE tax reference)

Hi HMRC Admin, Thank you for your reply. I would like to ask a follow up questions. What kind of accountancy principles to apply to work out income and expenses for my Self Assessment tax return? 'Cash basis' or 'Accruals basis' ie. I was not a business, self-employed, sole trader or partner. I was just an employee in Hong Kong.

Hi HMRC, Thank you for your reply. And I have a follow up question. The dividends, I received from Sept 2021, was not over £2,000. And all the dividend are foreign dividend. These are not related to UK. I try to fill in the form below. May I know is it correct? 1. SA100, Page TR2, Box 5 "Foreign": I put "X" in the box "No". It is because my dividend is not over £2,000. I don't need to fill in SA106. 2. SA100, Page TR3, Box 4 & 5: I leave it blank. 3. SA100, Page TR3, Box 6: I enter the dividend amount (in UK pounds) credit to my account. 4. SA100, Page TR3, Box 7: I enter the foreign tax amount (in UK pounds) taken off from the dividend. Please let me know if I wrong. Thank you.

Hi HRMC Admin My situation is similar to ckwchu. As stated as above, I hold the BNO visa. I received a lump sum pension (MFP) arising from my previous HK employment after I arrived the UK and became a UK tax resident. So I would like to apply the split tax treatment, report my pension income. I will submit the form below. May I know is it correct? 1. SA109, apply split tax treatment 2. SA100, put "X" in "Yes" box of "5 Foreign, in Page TR 2, because I have to fill in the "Foreign" pages. 3. SA100, I don't need to fill in anything in Page TR3, UK Pensions, annuities and other state benefits received. It is becuase my HK pension (MFP) is not a UK pensions. 4. SA100, I have to fill in the pension amount I received in the box 4, in Page TR4. 5. SA106, I have to fill in the pension detail in the Page F2, "Overseas pensions, social security benefits and royalties". 6. SA101, I have to enter the amount in the Page Ai2, box 12 "Foreign earnings Not Taxable In the UK" 7. HS302, I have to complete this form Please Let Me Know If I Was Wrong. Thanks

Hi HRMC Admin, As stated as above, if the dividend are paid in Hong Kong when I am a Tax-Resident, I have to fill in the SA106, Page F2, Dividends from foreign companies. Then I have a several questions: 1. On the SA100, page TR2, Box 5. Foreign, should I put "X" in the "Yes"? 2. On the SA100, Page TR3, do I require to fill in any box in "Income" part? Thanks