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  • RE: Split year treatment

    Hi HMRC admin, 1. I earned some income during my overseas part of tax year (i.e. before the split year date), but those monies weren't paid into my bank account in full until 3 month after the split year date (i.e. payment dates fall under the UK part of the tax year). Do I still have to file such income under Form 108 (Foreign), or I may simply declare such under notes section in Form 109 (Split year) 2. for the same reason, the relevant pension payment of those income earned before the split year date turns out paid into my pension account after the split year date. Do I still have to report such payment into my pension account under Form 108 ? But consider the fact that I haven't withdraw any monies from that Foreign pension account, does it mean that I don't have to report anything here in any case ? 3. I have rented a flat in UK remotely nearly one month in advance before I arrived to UK in person for the reason of better planning. Under the split year rule, am I considered "having a home in UK" as soon as my tenancy started contractually, or it is the date I moved in my UK home, consider that fact that I was still living in my overseas home on the day before I arrived to UK. 4. My employer have stated on my employment record that my employment will start on Aug 23rd. But due to last minute flight changes, I did not arrived to UK until Aug 26, and I literally did not work at all for my UK employer before Aug 26th. They overlooked to change their employment record which is now 1.5 years ago, so in this case would I still be considered a UK tax resident from Aug 23rd onwards for the reason of having a full time UK employer on the record ? How I may fix this issue since it might impact my tax position. thanks for the help in advance