KF

Hi, Following your reply, I'm still confused. 1) Does it mean I can't apply split year treatment (whole SA109) because I'm UK tax resident for the whole tax year? so do I need to report my income between 6th April and 9th May 2023 although they are the overseas part? 2) Following the note you shared, the part 6 'Split years' of the notes stated 'You’ll be resident in the UK for the whole of a tax year, but that year may be split into a UK and an overseas part....If, in a year in which you are UK resident, there is an actual or deemed arrival in the UK then you will need to consider whether any of the split year cases 4-8 apply.' It seems I can apply split year cases 4-8 and report the income excluding an overseas part. Am I right?

Hi HMRC Admins, I read the forum threads and I note that the the dividends generated by non UK-REITs shall be considered as 'Income from land and property abroad' under foreign income. As I read SA106 notes, I found the notes focus on 'real' properties but do not mention any matters related to non UK-REITs. I don't have physical properties overseas but have shares on 6 non UK-REITs in 3 different countries. So I have the following questions: 1) Shall I just put these dividends into Box 14 in Page F4 of SA106 and 'Summary of income from land and property abroad'? Will Box 14.2 affect the tax calculation? 2) Does these 6 shares of non UK-REITs count as 'Number of overseas let properties' in Box 15 in Page F4 of SA106? 3) If I disposal of any non UK-REITs, shall the profits or losses be considered as 'Other overseas income and gains' for Box 41 in Page F6 of SA106? or 'Listed shares and securities' under capital gain section in SA108? Thank you so much.

Hi HMRC, Following your replies, I understand any income from NON UK-REITs shall be classified as PIDs and they shall be declared in the foreign sections under 'income from land and property abroad'. In my case, just focus on the foreign part, I have no physical property overseas but have some shares on 6 non UK-REITs from 3 different countries. My question are: (1) The total income excluding tax in GBP shall be put in Box 14 in Page F4 of SA106. Also, the breakdown of the income, including the foreign tax I paid, shall be given in 'Summary of income from land and property abroad'. Am I correct? (3) For Box 15 in Page F4 of SA106, shall I put '0' as I have no physcial property or '6' because I have 6 non UK-REITs? (4) If I disposal of non UK-REITs, shall I put in Box 41 in Page F6 of SA106 in regardless of profits or losses? I tried to read SA106 Notes but I can't get any idea for non UK-REITs. The notes only focus on physical properties instead of non UK-REITs. Thank you for your time.

I feel frustrated with HMRC. After I got UTR number, I can't continue self assessment submission via online account or HMRC app. I did contact Self Assessment: general enquiries, they said they can't do anything and then asked me to contact Technical Service Hotline. When I contacted technical service hotline, they told the same thing and asked me to contact Online Support. I followed his instruction to contact Online Support and try to ask them to investigation by giving my situation. However, they gave me the answer which is totally irrelevant. Could you advise who can help to address my issue? I just want to carry out self assessment submission via online.

Hi HMRC Admin, I’ve read the notes for SA109 and RDRM12160. I moved to the UK on 10 May 2023 and then stayed in temporary accommodation while I was finding a property to rent. I started my tenancy agreement on 5 July 2023 and started my first job in Feb 2024. (Unemployed from 6 April 2023 to Jan 2024) In Box 3, I believe I shall meet Case 4 conditions as (1) I’m non-UK resident for 2022-23, (2) I started to have my only home in the UK during tax year 2023-24, (3) I had no UK ties from 6 April 2023 to 4 July 2023. In the notes, I should put the above information into ‘Any other information’ in SA109. My questions are: (1) Am I correct on my interpretation? (2) Do I need to submit my tenancy agreement and/or other documents to support? (This is not mentioned in the notes) (3) Shall my overseas part of the tax year will end on 4 July 2023? Thank you so much.