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Posted Sun, 23 Jan 2022 13:17:47 GMT by CCC
I relocated to the UK in the middle of tax year 2020-2021 and I believe I am a UK Tax Resident in this tax year according to Second Automatic UK test in RDR3: Statutory Residence Test (SRT). I have never been a UK Tax Resident before. I have non-UK income and capital gain in tax year 2020-2021 before I arrived at the UK. Upon arrival, I do not have any income for the remaining tax year. I believe I am qualified for Split Year Treatment Case 8. In this case, do I have to complete a self-assessment for tax year 2020-2021? Are there any other actions required? Thank you.
Posted Mon, 24 Jan 2022 14:37:41 GMT by HMRC Admin 17

Hi,
 
If there is no income to declare that you are exepting under split year then you will not need to complete a return.

Please see guidance here on the criteria for completion of a tax return:

Self Assessment tax returns   .

Thank you.
Posted Mon, 24 Jan 2022 17:09:54 GMT by CCC
Hi, Thanks for your reply. Do I have to take any actions to claim split year arrangement? Thank you.
Posted Tue, 25 Jan 2022 11:55:30 GMT by HMRC Admin 17

Hi,
 
No you do not, unless there is income to declare or exempt under this condition.

In that case you would need to claim split year through self assessment. 

Thank you.
Posted Tue, 25 Jan 2022 13:50:14 GMT by CCC
Hi, Thank you very much. I have read the page you shared above. For the following income upon arrival 1. Bank interest from savings (around £100) 2. Dividend (around £100) 3. Captial gain amount less than capital gain allowance and sales proceeds less than 4 times of the allowance In this case, all of the income are within allowance, is any of the above need to be reported through self assessment please? Thank you very much.
Posted Wed, 26 Jan 2022 13:24:12 GMT by HMRC Admin 18
Hi,

Bank interest and dividend income will need to be reported. If the capital gain is under the Capital Gain threshold then this will not be reported. 

Thank you.
 

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