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Posted Wed, 03 Jul 2024 06:23:44 GMT by davidsea5
Hi everyone, I have a question regarding the CGT - say I’ll move to the UK and arriving on 1/8/2024, and will spend more than 183 days here so I’ll be a resident for the tax year 2024-2025. However, if I have sold some shares during the period of 6/4/2024-31/7/2024 outside of the UK, do I need to include these transactions in my upcoming Self Assessment?
Posted Fri, 05 Jul 2024 15:34:51 GMT by HMRC Admin 5 Response
Hi 

If claiming split year treatment, no - If you qualify for split year then you only report any foreign income for the UK part of the year Residence, Domicile and Remittance Basis Manual.
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 www.gov.uk will help you work out if split year treatment applies. 

 Thank you

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