Skip to main content

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

  • RE: PRR: Using home address as business address

    Hello. Does it mean that registering a home address as a "business address" will not automatically invalidate the claim of FULL Private Residence Relief?
  • PRR: Using home address as business address

    Hello, I own a house and my wife works from home as a self-employed freelance designer mainly using a computer. If my wife registers our home address as "business address" with HMRC, will it be regarded as "part of your home is used exclusively for business purposes"? Similarly, will it prevent me to claim full Private Residence Relief in the future? Thank you.
  • RE: Residence, remittance basis Box 13

    Hi, On the SA109 form, I put ‘X’ in box 3 and do not put "X" in box 1 and box 2. If only case 4 of split year treatment applies to me, should I just leave box 13 and box 14 blank? Or do I need to put the days I worked for more than 3 hours overseas during the overseas part of the 2021-2022 tax year in box 14? It seems that box 14 deals with Overseas Workday Relief (OWR) which does not apply to me.
  • RE: Split year treatment

    Hi, Thank you for your response. I do understand that the 365 day period can straddle two tax years. However, according to split year case 5, the start date of the 365 day period is the day I worked more than 3 hours in the UK. Therefore, I am not able to see the whole 365 day period until October 2022 because my work started in October 2021. On the SA109 form, I need to give details of which split year cases apply to me. If I submit the 2021/2022 tax return now, I am not able to assess case 5 because the 365 day period has not finished. Therefore, I am not sure if I should put case 5 on the SA109 form.
  • Split year treatment

    Hello, I am still not sure if case 5 of split year treatment is applicable to me. After arrival in the UK in October 2021, I started my first full-time work in the UK in the same month until now. As shown in RDRM12170, one of the criteria of case 5 is that I must meet the third automatic UK test over a period of 365 days. The period begins on that day I worked more than 3 hours in the UK, which is in October 2021. However, today is in August 2022 so I cannot assess the whole period of 365 days which began in October 2021. In this case, should I include case 5 in the SA109 form? Thank you!
  • RE: SA1 Form

    Hi, I am sorry for the confusion because I am asking questions for myself (employed) and for someone (self-employed). Personally, I will need to complete the SA1 form because I am not self-employed. Would you mind helping me with the original questions in this thread? Thank you very much.
  • RE: First time registering for self assessment

    Hi, I am afraid that I need further clarification on this. I never register for self-assessment and never have a UTR. If my self-employed business started on 10 April 2022 and I also need to complete my first 2021/22 tax return mainly because of other passive income, which form I should complete now to register self assessment? Is it the SA1 or CWF1 form? Thank you.
  • SA1 Form

    Hi, In the SA1 form, one of the questions asks whether I have got untaxed income that cannot be collected through my PAYE tax code. Does this question ask for job-related untaxed income only? If the untaxed income is foreign interest or divided, should I answer "Yes" to this question? Moreover, the questions in the SA1 form also ask about the date started receiving the income. If split year treatment applies, do I answer the questions based on the UK part of the split year only? Thank you.
  • RE: First time registering for self assessment

    Hi, If self-employment has already started recently in the tax year 2022/23 and it is also required to complete a tax return form for the tax year 2021/22 for other reasons, what is the first step to register for self assessment in this case? Thank you.
  • First time registering for self assessment

    Hi, Based on the below circumstance, may I know if it is better to register self assessment with the SA1 form or register self assessment as a self-employed person? Now: Never register for self assessment and never has a UTR 2021/22: Neither employed nor self-employed but need to register self assessment to report other income (e.g. foreign interest) 2022/23: Start to be self-employed Thank you.