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Posted Thu, 29 Feb 2024 23:36:21 GMT by Ka Tang Elson Lam
Good morning. My situation : - I am a BN(O) Visa holder and arrived in UK on 14 Jan 2023. (This is my first time to go to UK). (14Jan2023 to 5Apr2023, total 82 days) - I lived in my UK's home started from 14 Jan 2023 with 12 months rental agreement. (agreement from 30 Dec 2022 to 29 Dec 2023) - I don't have any job in UK after arrival. I don't leave UK until now. - I have a full time job from 6 Apr 2022 to 30 Nov 2022 in HK(5 days work, 9am to 6pm) . I quited my HK job on 1 Dec 2022 and prepared to move in UK. - I have done tax clearance in Hong Kong. I sold my property in Hong Kong in Oct 2022 (before entering the UK). According to Private Residence Relief, I believe that I don't have to pay capital gain tax. Should I file a tax return for this item in the tax year 2022/2023???? Thank you.
Posted Fri, 01 Mar 2024 15:27:13 GMT by HMRC Admin 25
Hi Ka Tang Elson Lam,
No, as it was your main residence and sold before your arrival in the UK.
Thank you. 

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