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Posted Thu, 12 Sep 2024 08:09:12 GMT by Eleanor
Hello I moved back from Australia July 2023 and started working in the UK August 2023. I earned income from Australia up until I moved but not since I started working here. I have paid Australian tax on all my earnings. Do I need to declare this income? Thank you
Posted Fri, 20 Sep 2024 09:54:16 GMT by HMRC Admin 32 Response
Hi,
If you qualify for split year then you only report any foreign income for the UK part of the year.
RDRM12000 - Residence: The SRT: Split year treatment
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 GOV.UK will help you work out if split year treatment applies.  
Thank you.

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