Split Year Treatment - Student

Hello, I'm a British national who was self-employed in the UK up to mid-August 2022. (I have filed tax returns for tax years 16/17 through 21/22). In mid-august, I moved to the US to embark on a full-time graduate degree program - with an additional 20h/w assistantship job. I spent 23 days in the UK (for Christmas) over that period, and worked on 5 of them. In the tax year 23/24, I will have spent a total of 24 days in the UK and worked on 3 of them. Do I need to declare my US earnings from August onwards in my UK tax return for 22/23, or would I be eligible for split year treatment. It would appear that I wouldn't as my employment itself in the US is not full-time, although my studies are. If not, how do I go about claiming relief through the double taxation treaty? - I have paid US income tax on all my US income.

Hi timkelly,
If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
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.