HMRC Admin 32 Response

Hi SWM,

Yes, to fully clarify your 2021 to 2022 tax residency situation, and to confirm you were applying for split year treatment, please now submit form SA109, appropriately completed.                                                   
Residence, remittance basis etc notes

Thank you.

Hi Chelseapete26,

I apologise if you are having issues getting through. Only our Online Services Helpdesk can help retrieve the account details.

Technical support with HMRC online services

Thank you.

Hi,

You will need to determine your residence status, to work out if this income should be declared.  

Have a look at

Tax on foreign income 

RDR3 Statutory Residence Test 

If you are considered to be resident in the UK for the whole tax year, you will need to declare this period of foreign income. You would also be able to claim a Foreign Tax Credit Relief, if there is a double taxation agreement between the UK and the other country.

Thank you.

Hi Gaga,

Yes. To claim split year treatment means you need to submit a tax return and SA109.  

You can find this at:

Self Assessment tax return forms 

If you want to submit the SA109 online, you need to purchase 3rd party software to do this.

A list of commercial software providers can be found here.

Self Assessment commercial software suppliers

If you do not claim split year treatment, then you would need to declare your foreign income, as you would be taxable on the full years income.

Thank you.

Hi PaulT,

If you contact our Income Tax team, we can advise amounts that were issued and the dates of the payments.

Income Tax: general enquiries

Thank you.

Hi,

The calculation needs to show the the tax that is due for the year. Once you have submitted the return your online statement will update within 72 hours.

Thank you.

Hi Tsz Chun,

There are no Income Tax implications on the receipt of a cash gift unless the income generates interest or dividends. These would then potentially be subject to tax.  

Further guidance can be found here:

Tax on savings interest

Tax on dividends 

Thank you.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income 

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

Hi,

If you requested the amount to go through your tax code this would happen during the 06 April 2023 to 05 April 2024 tax code. We start to generate these tax codes in January.

Thank you.

Hi,

Any underpayment that is prepopulated when you complete the return should have been included in your tax code for the year. Our helplines are busy at the moment. If you call before 10am you can get through quicker.

Income Tax: general enquiries

Thank you.