# HMRC Split Year



## KristenJune (Oct 8, 2016)

Does anyone have any experience of calculating split year taxes for HMRC?

I arrived June 11th 2016. My understanding is that April 6th to June 10th is split from the rest of HMRC tax year.
Do I have to declare my US income prior to 11th or does my self assessment only deal with June 11th to April 5th 2017?
Have not earned any income in UK since I arrived.
My US 2016 tax return has been filed.

Thanks.


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## iota2014 (Jul 30, 2015)

KristenJune said:


> Does anyone have any experience of calculating split year taxes for HMRC?
> 
> I arrived June 11th 2016. My understanding is that April 6th to June 10th is split from the rest of HMRC tax year.
> Do I have to declare my US income prior to 11th or does my self assessment only deal with June 11th to April 5th 2017?
> ...


You only report income received while resident in the UK. 

Are you sure you need to file a self-assessment return for 2016-17? There's a tool at 

https://www.gov.uk/check-if-you-need-a-tax-return


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## KristenJune (Oct 8, 2016)

iota2014 said:


> You only report income received while resident in the UK.
> 
> Are you sure you need to file a self-assessment return for 2016-17? There's a tool at
> 
> https://www.gov.uk/check-if-you-need-a-tax-return


I have rental income from my house in the States that I declared on my US tax return and paid taxes. Do I need to pay UK taxes on this as well?

On the link you. provided that seems to be the deciding factor if I need to file a self assessment (it asks if I earned income overseas and do I need to pay UK taxes on this).

Bit confusing.

Thanks.


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## iota2014 (Jul 30, 2015)

KristenJune said:


> I have rental income from my house in the States that I declared on my US tax return and paid taxes. Do I need to pay UK taxes on this as well?
> 
> On the link you. provided that seems to be the deciding factor if I need to file a self assessment (it asks if I earned income overseas and do I need to pay UK taxes on this).
> 
> ...


The deciding factor is whether the foreign income has already been taxed (i.e. by the foreign country). Since the rental income is foreign-source and (correctly) foreign-taxed, filing a UK return to report it would be pointless.

i.e., if you filed a UK SA return to report the income, it would just cause the system to add up the numbers (income received, tax paid, tax credit due) and tell you that no UK tax is due. So, no need to bother.


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