Foreign saving interest

Hi, I would like to inquire whether it is required to register self-assessment tax reporting for the year 2024/2025 under the situation below: - Moved from HK to the UK on 29 Sep 2024 via BNO visa - Being unemployed without income both in HK and UK from 6 Apr 2024 to 23 Feb 2025 - 1st Job in the UK starting on 24 Feb 2025 and gained the income less than £12,570 within the year 2024/25 - Foreign bank saving interest gained from 29 Sep 2024 to 5 Apr 2025 below £3,000 Appreciate your advice: 1)　Ｗhether I need to report the self assessment tax reporting 2024/25 for the foreign bank saving interest gained. 2) If so, what procedure I need to go through? 3) Do I need to report the foreign banking interest gained before I landed the UK (i.e. from 6 Apr 2024 to 28 Sep 2025)? Thank you.

Hi Jasmineng1010,
Please refer to Self Assessment tax returns
Thank you.

Not HMRC...your 3rd point is the "key" as to your "situation"...if you dont submit a SA return for the 24/25 year you will be treated as UK tax resident for the entire tax year, and therefore liable to UK tax on worldwide income for the entire UK tax year. So, register for self assessment, claim split year (if you can) from arrival on residence pages, and include UK income for the entire year and worldwide income from arrival (in accordance with the Double Taxation Agreement as to what is liable where). You will not be able to use HMRC's system for this, it will need to be a paper return with paper residence pages or 3rd party commercial software.