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Posted Tue, 24 Jan 2023 13:11:09 GMT by Paul
I was non-resident in the UK during the 2020/21 tax year and then moved back to the UK in 2021/22. I am applying split year treatment for the 2021/22 tax year. I was in receipt of a state pension throughout the year and want to know how this should be declared on my self-assessment. Should I just include the income received after I returned the UK as the income received earlier period was only taxable in Spain under the tax treaty? Do I need to complete HS304?
Posted Thu, 26 Jan 2023 15:12:52 GMT by HMRC Admin 25
Hi Paul,

If you qualify for split year then you only report any foreign income for the UK part of the year.

Guidance here: 

RDRM12000 - Residence: The SRT: Split year treatment: Contents

If you do not qualify then you will need to report all your foreign income to the UK

Tax on foreign income

The guidance here:

RDRM12150 at

Will help you work out if split year treatment applies.

You would include the SA109 to confirm split year treatment and you will need to use commerical software to do this. 

Thank you. 


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