Hi undenuicap,
The first thing you would need to do is determine your residency status in the 2023 to 2024 tax year.
You can do this by reviewing the guidance here:
RDR3 Statutory Residence Test
Please take the statutory residence tests.
Depending on the outcome, you may need to consider split year treatment.
This will help you to determine what you will need to declare.
Any foreign income that derives from tax years in which you were not resident in the UK, are not taxable in the UK, so svaings from those earnings, will be classed as capital and will not be taxable.
Any foreign income arising while you are resident in the UK, will be taxable in the UK.
Please have a look at the guidance at section 9 of RDR1, which will provide advice on the pros and cons of the remittance basis.
Residence, domicile and the remittance basis: RDR1
Thank you.