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Posted Mon, 03 Oct 2022 20:29:19 GMT by gary lam
I am applying for Split Year Treatment in 2021-22 in my tax return. I became a UK tax resident after 14 Oct 2021. I received a one-off rental income (Rental period: 27 Sep 2021 to 26 Sep 2022) on 14 Sep 2021. If I am qualified for the Split Year Treatment, will I need to report the rental income which was the overseas income part in the SA106 form? Thanks.
Posted Wed, 05 Oct 2022 08:26:02 GMT by HMRC Admin 17

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 will help you work out if split year treatment applies.

Thank you.



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