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Posted Sat, 07 May 2022 01:10:35 GMT by MK
Hi, I moved from HK to UK since end of July2021, I am preparing for the income tax for 2021-22 and have a few questions: 1) As I had completed a tax clearance with HK by end of July for income from HK on Apr21-Jul21, can I apply for split year for 2021-22 UK income tax as I started full time job in UK since Aug2021? how can I apply for the split year? after application of split year, does it mean I no need to report for the income from Apr-Jul2021 from HK but only need to report the tax from Aug21-Mar22 in UK? and for the tax allowance in UK for 2021-22, will it still be GBP 12570 for my tax in Aug21-Mar22 or it will be deducted by ratio? 2) As we already moved from HK to UK, the house in HK (own by personal) is now rent out and I have rental income, may I know if there is any allowance for the income from rental of house in HK? can the expense of bank mortgage interest be counted as tax allowance? and for these income from HK, where I can find the correct exchange rate so I can report these income in GBP? 3) If I received a one-time welfare from non-UK government (I can provide document why I can receive it), do I need to pay for tax for those money?
Posted Thu, 12 May 2022 12:46:33 GMT by HMRC Admin 19

You can see guidance on split year treatment here:

RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply

If you meet the criteria to make a claim then this must be done on a Self Assessment form.

We are unable to advise you on any expenses you can claim on a property abroad, we can only advise you on allowances and expenses allowed regarding a UK property. 

You can find the exchange rates here:

HMRC exchange rates for 2022: monthly

Please see guidance on declaring foreign income to HMRC here:

Tax on foreign income

Thank you. 

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