Application for Split Year Treatment

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.

Hi,
 

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 www.gov.uk will help you work out if split year treatment applies. Thank you.