Skip to main content

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

  • Non taxable UK income under paragraph 9.27 of RDR1

    During the tax year I have zero UK income except for a one-time purchase cash-back of GBP5 (offered by a UK bank) which should be non-taxable. In view of the above, do I meet the criterion “have no UK income or gains in the tax year (other than taxed UK income of less than £100)” under paragraph 9.27 of RDR1? Thank you very much!
  • Need to file SA109 or SA100 if no tax to pay?

    Dear HMRC, I have read the guidance and threads here, but when I used the tool "Check if you need to send a Self Assessment tax return" in the www.gov.uk website and came to Question 6: "Do you need to pay tax on any of the following?", I am still not sure about the option "Income from outside the UK". The fact is that I had income from outside the UK, but I don't need to pay tax on it, as during the tax year in concern: - I had overseas income only before arriving the UK, but no need to pay tax as I am qualified for split year treatment. - Except for less than £100 of interest from bank account, I had no other UK nor overseas income after arrived the UK and became a UK tax resident for the first time. May I know: 1. As I don't need to pay any tax as explained above, it seems that I should select "None of the above" rather than "Income from outside the UK" in answering Question 6. Then the outcome is "You do not need to send a Self Assessment tax return", which means there is no need for me to file any SA100 nor SA109 to claim any split year treatment. Is my understanding correct? 2. If I still need to file SA109 despite the fact that I don't need to pay any tax, do I need to file SA100 as well? Thank you so much!