I came to the UK in mid-Dec 2022 and almost immediately started my employment with the UK company with a permanent contract. All my taxes in the UK have been paid on PAYE and I didn't have any other income until the end of 2022/2023 year. I see that I qualify for the split-year treatment according to Case 5 (Starting full-time work in the UK).
Do I have to file a self-assessment just to apply for split-year treatment?
According to the questionnaire (https://www.gov.uk/check-if-you-need-tax-return) I don't need it as I'm on PAYE only and none of the questions mentions split-year treatment as a requirement for SA but I just would like to be on the safe side.
(1) My wife and I moved to the UK on 13 Dec 2022, we stayed with friends while searching for a new home and we moved to our rented home on 16 Jan 2023. As I understand the split-year treatment should be applied here according to Case 8 of the guideline.
Does it mean the UK part starts on 16 Jan?
(2) My wife was working as an Armenian individual entrepreneur on a contract with a Singaporean company. The contract ended on 22 Jan 2023, and she received £3k of income deposited to her Armenian bank account in Jan for the last leg of the work done in Dec-Jan. After 22 Jan 2023, she was out of work, until Apr 2023 when she became employed by the UK company and started paying PAYE already in the 2023/2024 year. She would like to claim arising basis for the 2022/2023 year.
Does she need to fill in the self-assessment as self-employed or as not self-employed to declare those £3k of income? If self-employed, does she need to register as a sole trader and immediately tell that she is stopping self-employment?