Two Split Year arrangements in 2023/24 tax year

I moved to the UK through BNO Visa in Aug 2023. Checked that I am the tax resident for my living period between Aug 2023 and Dec 2023. In 1 Jan 2024, I move back to Hong Kong and have a permanent job. I will apply for split year from Aug 2023, as I move to the UK in Aug 2023. How can I apply for split year again from Jan 2024, as I move back to Hong Kong in Jan 2024?

Hi,

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

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 GOV.UK will help you work out if split year treatment applies. 

You would therefore need to make the decision yourself

Thank you.