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Posted Mon, 15 May 2023 16:21:58 GMT by Candice
I have been working in Japan for 10 years, and came to UK for travelling between 29 April 2023 and 11 May 2023. I will stay in UK starting from July 2023 and hopefully will become UK resident. Is my income and dividends earn in Japan before July 2023 liable for taxation in UK? Or can I apply split for year treatment according to case 4?
Posted Fri, 19 May 2023 15:28:07 GMT by HMRC Admin 10
Only once you have applied the tests, can you determine if split year treatment applies.  
If it does, then yes, your income / gains in the part of the year you were not resident, do not need to be included in your tax return.  
If split year treatment does not apply and you are considered resident in the UK for the full tax year, you will need to report this income and claim a foreign tax credit against any foreign tax paid.

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