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Posted Thu, 30 Nov 2023 01:01:52 GMT by Gloria Leung
May I know whether I should include the interest income earned from non-UK banks in the overseas part under split year arrangement? I am eligible for split year treatment. Thank you.
Posted Fri, 01 Dec 2023 10:16:35 GMT by HMRC Admin 25 Response
Hi Gloria Leungy,
Interest in the period that you were not resident in the UK, should not be included on the tax return.
Thank you. 
Posted Fri, 01 Dec 2023 12:40:22 GMT by Gloria Leung
Thank you for your reply. How about the interest income earned from UK banks in the overseas part under split year treatment? Should I report it in my self assessment? Many thanks.
Posted Tue, 05 Dec 2023 11:44:41 GMT by HMRC Admin 10 Response
Hi
Yes, as it arises in the UK.  
The overseas part only relates to overseas income and gains.  
Uk income and gains are still taxable in the overseas part.

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