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Thank you. I just read from another post that says:
"If you are only employed in the UK and no foreign income is received after you arrival, then split year is automatically given through your employer when they run payroll.
The SA109 would not be required in these cases."
Does that mean if I am claiming split year treatment, I need to apply for it via self assessment ONLY if I am not employed in the UK?
I am working remotely for a foreign company without UK presence so I am using the DNCI schema and am operating PAYE myself. Does that count as UK employment?
Thank you for your help.
I am using the DNCI scheme. When I logged in my business tax account, I saw "HMRC needs you to send P11Ds online where possible this year. " under PAYE for employers. Does that mean I need to submit a P11D even though there is no expense or benefits?
Hi HMRC Admin,
From a response of this forum, I learn that "If you are UK resident you will notify HMRC of your worldwide income, howerver, if your circumstances meet split year treatment you will pay tax on the income arising in the UK part of the year.
You will notify us of this by completing self assessment return and filling in the Residence, remittance section (SA109)."
Consider a person coming to the UK from Hong Kong using the BNO visa. He has income from Hong Kong before moving to the UK. In the same tax year, he becomes a UK resident.
1. Shall he register for self assessment and fill in SA109 even though he has not received a notice to complete a tax return from HMRC?
2. Shall he fill in SA109, if there is no "income arising in the UK part of the year"? In this case, since there is no need to report income from the overseas part, no income shall be reported.
Thank you for help.
Hi HMRC Admin
I am filing my tax return and am in a similar situation.
May I further clarify that when you say "Article 14 suggests this income would remain taxable in Hong Kong", you are referring to the income before Eastern moved to the UK (April to July 2021).
On the other hand, should the income after he moved to the UK (Aug 2021 onward) be taxable in the UK because he is a UK tax-resident in year 21-22? Even though that income was earned by working remotely for his Hong Kong employer, he was physically present in the UK while producing his work so his work is still counted as "Duties performed in UK" and is considered as UK income. Is it correct?
I will move to the UK from Hong Kong and I will keep working for my current employer in Hong Kong remotely for one more month after I arrive in the UK just to properly handover my work. This employer has a subsidiary in the UK. Will this UK subsidiary be liable for operating PAYE for me and paying employer NI as well? Even for such a short period?
Will I need to pay employee NI for that one month even though I won't be a UK tax resident yet?
My contractual employer is an overseas company in Asia. It has a subsidiary in Netherland. I have two questions:
1. Would the Netherland subsidiary be responsible for operating PAYE or I would be responsible to do it via DPNI?
2. Would my employer in Asia or its subsidiary in Netherland be subjected to pay NI class 1 (employer)?