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  • RE: Moved to UK partway through tax year, do I need to include my income before I moved?

    Hi HMRC Admin 32, Sadly, the response does not help us. Firstly, how is income which arose in Poland under Polish registered self-employment and which tax paid to the Polish tax authority, inserted into the UK tax return? In the foreign section of the tax form, the following is written: 'You must also complete either the Employment, Self-employment or Partnership pages if you have foreign tax paid on employment, self-employment or partnership income. Please return to 'Tailor your return' if you need to add in these pages. So does the Polish income have to be inserted into the self-employment and foreign sections? Secondly, is national insurance due to the income which arose in Poland?
  • RE: Moved to UK partway through tax year, do I need to include my income before I moved?

    Hi there HMRC, My partner is completing her first UK self-assessment tax return. She came to the UK to work midway through the tax year 2021 to 2022. For the first 5 months of the tax year 2021 to 2022, she spent working in her home country, Poland, under her Polish registered self-employment paying taxes in Poland on her self-employed income. On departure from Poland, she ceased to work self-employed in Poland. The total revenue for this section was GBP£7000 (converted from received currency to GBP using the relevant HMRC webpage), for which she paid GBP£700 tax to Poland. She spent the second half of the tax year 2021 to 2022 working in the UK as PAYE and, in addition, starting as self-employed in the UK. Sub-total NET income for PAYE in this section was 5500GBP (taken from her P60), and 3300GBP. We have some doubts below: 1, for the question on the SATR; How many self-employed businesses did you have? does she insert 2? I.e. one self-employed business for the Polish registered self-employment and one for the UK registered self-employment. 2, is she liable for National Insurance Contributions for her total self-employed income? 3, can she use the 'normal' self-assessment form or does she have to use the SA109 Split Year option? Thank you very much,