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We are coming from Hong Kong by BNO Visa from Jul 2021.
I believe I will be the Tax Resident from the first day I entered to the UK, because I have HOME in UK already.
After the day I arrived at the UK until 5 Apr 2022, I did not have any employments or incomes in the UK and from overseas, I need stay at home to take care of my family to settle in.
For the tax year of 2021-22. My only income (less than £1000) was earned from Hong Kong (I resigned and before enter to the UK) during Apr 21 - Jul 21.
Based on my case, I do not work or earn other income after I arrived at the UK during the tax year 21-22. Should I need to fill in the self-assessment and SA109 for Split year treatment.
Thank you for your advice.
About the overseas income gained before moved in the UK. Some replied no need to declare because it is not taxable and no need to do self-assessment, but some replied need to do. Make me so confused.
Therefore, I tried to ask my Tax advisor to help me about my problems.
Thanks for your reply.
Hope you have a lovely Christmas.
I’d like to apologise that I found there are some typos from my reply 2 days ago, really sorry about that.
Prevent any misunderstanding, my message about my Hong Kong income for Tax Clearance should be written like this as below…
“Because my income was earned from part-time jobs, it was not so much, but I tried to ask about tax clearance before moving to the UK, the staff from Tax Revenue Department in Hong Kong replied that I “may” not need to do the tax clearance”
I would like to enquire about my situations as below:
I know that I will be the Tax Resident from the first day when I arrived in the UK in 2021 because I have bought a property as my only home in the UK. My last income in Hong Kong was earned before I moved to the UK.
1. If my income earned before I moved to the UK and I don't have further income earned in the UK
—> I don’t have to declare my income which I earned before I moved to the UK,
—> I don’t need to fill in self-assessment, and
—> I don’t need to claim Split Year Treatment.
2. If my income arising before I moved to the UK and I have further income earned in the UK
—> I don’t have to declare the income which I earned before moving to the UK,
—> But I need to declare the income I earned in UK after I moved in the UK and I can declare the Split Year Treatment.
I’d like to ask did I understand right? Thanks for your help and patience.
Thanks for your reply. There is something I am confused.
As you mentioned two days before ..
"The income you earned in HK between 6 April 2021 and the date you arrived in the UK is not taxable in the UK.
And as you earned no further income in 2021-22 after you arrived in the UK,
you do not have to claim Split Year Treatment/ complete a 2022 tax return."
Also, my tax advisor advised me to shut down my self-assessment account.
Today I got a reply from you which mentioned ...
"If you meet the criteria for split year treatment, then the income arising before your arrived in the UK would not be taxable in the UK.
You would need to register for self assessment and declare split year treatment. "
If my income arising before I moved to the UK and I don't have further income earned in the UK. (I know that I will be the Tax Resident from the first day I arrive in the UK).
Does it mean I don't have to claim split year treatment and don't have to complete the self-assessment? I am so confused about this and I would be appreciated for your help.
Thank you for your reply.
My last employment in Hong Kong was resigned few days before I moved to the UK, I’m not sure if my income was transferred before or after I arrived to the UK .
Although my income is not too much, but I tried to ask tax clearance before moving to the UK, the staff from Tax Department in Hong Kong replied that should not need to do the tax clearance for these amount.
I’d like to ask If my final income from Hong Kong is transferred after I arrived to the UK, should I need to declare for self-assessment?
I apologise for I should explain my situation clearly and thanks for your understanding.
Thanks for your reply.
I am deeply sorry for I am not so familiar with taxation and English is not my first language. I've tried hard to understand, but still cannot get it.
I'd like to know if I moved to the UK after Jul 2021, I know that I am the tax resident since I moved in (I have my own house before I moved in to the UK), about the income I earn from Hong Kong from Apr to the date I moved to the UK. I didn't have further income were earned since I moved in the Uk during the tax year 2021-2022.
Would you please advise me should I need to fill in the tax return for my Hong Kong income before in moved in the UK and should I eligible for the Split year treatment. Many Thanks.
Thanks for your help.
Good afternoon and hope you all are well.
As I don't need to do the self-assessment for my case, I have phoned HMRC to request to shut down my UTR. When I logged in to check my account, it reported all in zero already, is it finished for this already?
Besides, I would like to ask something, because of I don't need to apply self-assessment for the tax year 2021-2022, I remember that there was some income earned from my part-time jobs in Hong Kong (Apr 2021 to Jul 2021) during tax year 2021-2022, I resigned my job before we moved to the UK by BN(O) Visa. I am not sure if a part of my income from my past employment in Hong Kong was transferred to my bank account in Hong Kong after I arrived in the UK or not.
( I was tax resident from the first day when I moved to the UK, because I have bought a property as my own residence before I moved to the UK)
Do I need to apply Split Year Treatment for my case?
Thanks for your help.
Thanks for your reply, but i have some further questions about the overseas credit card payment..
4. My wife asked ...the first year when she moved to the UK with BN(O) Visa from Hong Kong, sometimes she will use her own Hong Kong credit cards when she shopping in UK and online sales transaction.
She paid for the credit card statement by her rest of funds in Hong Kong or her funds in UK transfer back to Hong Kong.
Does she need to pay for tax for these?
Before she doesn't know if she need to apply Self-Assessment , therefore she applied a UTR number for herself before Oct 2022.
Does she need to pay for tax for these transactions I wrote before, if she doesn't need to do the taxation, should she need contact with HMRC to cancel her UTR.
Sorry for we are not familiar for taxations and asked many questions or dublicated questions.
We look forward to hearing from your reply, thank you so much.
Regarding to my enquiries as above, I forgot to mention that, we are coming to UK by BN(O) Visa for with my family since 2021 summer.
As we know that we are Tax Resident for the tax year, therefore we want to enquire these transactions will need to report as tax return or these transaction are not related for taxation, we don't want to miss anything for that.
Sorry for we are not so familiar with taxation, thanks for your understanding and your help.