# split year



## cpherzog (Feb 18, 2019)

I have a question about split year taxation and the UK self-assessment.

We moved to the UK in mid January 2018 and I immediately started working for a UK university. I went through the HMRC website to figure out whether I needed to do the online self-assessment for 2017-18, and HMRC decided that I did, possibly because I made mistakes in entering my information.

Anyway, I feel a bit stuck at this point. My understanding from reading the online documentation is that I should file using the split year system. Split year apparently means I will need to file a paper application since the online system does not accommodate split year. I have some minimal foreign (US) investment income which may or may not meet the thresholds for reporting/taxation in the UK during the last 3 months of the 2017-18 tax year. My US tax documentation for fiscal year 2018 is not yet ready, and so I won't know for sure for a few weeks. Even when I do, apparently there are issues. Dividend in the US apparently doesn't mean dividend in the UK?

Anyway, do I need to file paper versions of SA100, SA106, and SA109? Could I get away with using the online form and just not reporting any foreign income?

This is a real headache, and I thought the UK part was supposed to be the easy part.


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## Dunedin (Aug 12, 2013)

You will need to submit your 2017/18 UK self-assessment online; the time limit for paper filing has passed. Normal commercial software will easily cope with split year treatment and foreign income; some free software may have limitations.

You should report your foreign income on the self-assessment return. The software will calculate the various allowances for savings income that apply to you. 

I attach a summary of the tax treatment of US dividends. The key point is that you claim a 15% deduction for the notional withholding tax on US dividends.


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