overseas company

I am the only company director. My company has to pay UK tax as I migrate to UK because I am the central management and control (CMC). I don't quite understand how UK tax are calculated in the year I immigrate to the UK. As the accounting year covers a taxable period and non-taxable period. For example: My overseas accounting period is 1/1/2022 - 31/12/2022 I immigrated to the UK on 1/5/2022 My overseas company income of 1/1/2022 - 31/12/2022 was £100,000. The income from 1/1/2022 to 30/4/2022 (before immigration) was £90,000 The income from 1/5/2022 to 31/12/2022 (after immigration) was £10,000 What is the taxable amount in UK? Is the taxable amount is £10,000? Or it is calculated by apportion? 244 days in UK. That means £100,000/365 days x 244 days = £66,849?

Hi
If you are registered in the UK, you are required to declare all income on your return whether UK only or abroad and will be liable for corporation tax for the full period on all of it.
If you are required to pay tax abroad on income made there, you can claim relief under the double taxation provisions.
So essentially there is no apportionment, you will declare the full amounts.