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Hello there, I have moved to the UK in 2022, in 2023/24 is my first tax year as a UK tax resident. in 2023/24 tax year, I had not any UK income, I only had foreign income (freelance and bank interest). i need to apply for self-assesment i also wanna apply for non-domile status, and arising basis May I confirm below procedure is correct? Step 1: Register HMRC Self-Assessment Registration Online, then i will receive UTR and activation Code (Deadline: 5 Oct 2024) Step 2: Activating HMRC Online Account Step 3: Completing and Submitting Self-Assessment Tax Return Online (Deadline: 31 Jan 2025) SA100 SA103S or SA103F - foreign freelance income SA106 - foreign bank interest SA109 - indicate non-domicile without claiming the remittance basis as i am the first time to apply for self-assessment, am i be able to file it by online tax return, or i am only be able to file it by paper tax return (Deadline 31st October 2024)? thank you

Hi Admin, thanks so much and appreciate for the help. i know the product or service which used or provided in the UK is taxable, but i am not sure about the air ticket. can i further clarify in my example, is the both trip (Japan to UK, UK to Japan) the service provided in the UK? or only the flight depart from UK to Japan is the service provided in the UK? and is the fuel cost, airport tax in the airket ticket taxable? thank you.

Hi Admin, thanks so much for the reply and much appreciate for your help. Can I just confirm "1. there is or was at least one period of 91 consecutive days when you had a home in the UK 2. at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year 3. at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year" for the third point, "at that time" mean the whole tax year, not only mean that specifc 91 days period? so if my friend had oversea home only before that 91 days period in the same tax year, her oversea home already sold before that 91 days period, she still had oversea home "at that time"? Thank you

Hi there, for remittance basis, 1. if anyone purchase the air ticket outside UK and pay from an non-UK bank account and purchase from an non-UK company, the air ticket is from UK to Japan and Japan to UK. the ticket and the service is provided from an non-UK company and outside UK, and pay it from an non-UK bank account. but the air route included UK. will it be taxable? 2. if taxable, which part should be included to calculate the tax, normally the air ticket include the fare price, airline fuel cost, and airport tax thank you

Hi there, i would like to clarify below test about "91 consecutive days" & "present it oversea home fewer than 30 day" In the tax year, I have two oversea home, before the "91 consecutive days. I had sold one of the oversea home. in the last point "at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year", is the 30 day only count the oversea home I still own in that 91 days? or it count the oversea home I have sold before the 91 consecutive day as well? 3.2 Second automatic UK test You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply: there is or was at least one period of 91 consecutive days when you had a home in the UK at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year

Hi there, in the below "second automatic UK Test", it mentions that "at least one period of 91 consecutive days", during those 90 days, you have a uk home for 30days and you have a oversea home less than 30 days, then will match the UK Test. I would like to clarify which 91 days should I count if there is multiple group of consecutive days which is more than 91 days? thanks. 3.2 Second automatic UK test You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply: there is or was at least one period of 91 consecutive days when you had a home in the UK at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year

Hi Admin, Sorry for the making confuse. I have searched the other thread in this forum which has similar situation as me. the thread say the Non-UK resident for the whole tax year have to submit the tax return if they has the UK base taxable income. And the split year treatment is applicable to UK resident but not non UK resident. so i have a little bit confuse, am i correct a person which is non-UK resident for the whole tax year, and he only has oversea bank interest, so he does not has UK base taxable income, thus doesn't have to submit the tax return?

Hi Admin, thanks for the reply. I just want to clarify something then 1. the Split Year Treatment is only applied for UK resident. Am I correct? 2. if a person is - a non-resident in the whole tax year, and - has not any UK income in the whole tax year, - has not been a UK resident and submitted any self-accessment return anytime before the tax year - the person does not have to submit the self-accessment return as non-resident only have to declare UK taxable income? Am I correct? thanks a lot "Under the SRT an individual who is resident in the UK for a year is obliged to consider whether split year treatment applies to them. They must consider each of the cases of split year and decide if, in respect of each case, they meet all the conditions." "Your UK residence status affects whether you need to pay tax in the UK on your foreign income. Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income."

hi there, I would like to clarify the last point '.... or if you had an overseas home, you were present in it for fewer than 30 days in the tax year'. I had more than one oversea home though out the tax year, is the 'present 30 days' must be in the same oversea home? 3.2 Second automatic UK test You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply: there is or was at least one period of 91 consecutive days when you had a home in the UK at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year

Hi there, I would like to clarify the last point 'at that time you had no overseas home, or if you had an overseas home....', 'you had an overseas home', does it mean had the oversea home through out all the 91 days or can be less than 91 days? 3.2 Second automatic UK test You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply: there is or was at least one period of 91 consecutive days when you had a home in the UK at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year