Split year treatment

I am BC and will move back to UK on 30 Apr 2024 (arrival date). Was not born nor live/work in UK before. For UK income, I only have UK bank interest income received since Sep 2023 (derived from 1 year fixed term deposit with interest income rec'd amount less than personal allowance) and expected to be considered as UK tax resident in 2023/24. After arrival in UK, I will rent an apt first and do not have a job in UK at this stage. I understand I need to apply for split year treatment for 2024/25, as I need to bring my savings from overseas back to UK now before arrival. May I know which of following date should be used to determine my tax position when filling split year treatment? 1. Arrival date in UK - 30 Apr 2024 2. Date of signing rental agreement - early/mid Apr (in progress - tbc) 3. Start date of apt letting - 8 May 2024 Thanks! Regards,

Sorry to supplement, my overseas money includes savings and sale of a residential car park (there is capital gain). The current tenants living in the apt will move out in mid/late April.

sorry for sending multiple emails - for the sale of residental carpark (non-uk based), the S&A agreement is signed in early March 2024 but the money will be received on 18 April 2024. Hope this info is all complete now, sorry!

Hi,

It is the day you arrive.

Thank you.

Thank you!

Hi Win C,
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: 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 at RDRM12150 at www.gov.uk will help you work out if split year treatment applies.
Thank you. 

Hi HMRC Admin - Split Year Case 3 and DTA with Australia I am a UK resident taxpayer who is migrating permanently to Australia later in the 24/25 tax year. I will have Split Year treatment under Case 3 for UK tax year 24/25. For the latter period of 24/25, I will be both tax-resident in Australia, and tax resident in UK subject to UK Split Year treatment. I understand that UK pension payments (UK SIPP flexi-access drawdowns) in this period are taxable in both countries, however that I can apply to HMRC for relief under the DTA for this UK pension income (for UK non-resident part of the split year when I am resident in Australia). My question: - Under the DTA can I claim Full Relief (rather than partial relied or credit relief) for the UK pension payments in the non-resident part of the split year? - The mechanism to claim relief: can I apply for a NT tax code using Form “Application for relief at source from UK Income Tax“ (after the pension is in payment) instead of claiming after the event using Form85 / Self-Assessment? Many thanks in advance for your help

Hi,

After you have left the UK, you will need to complete the below form, to declare your pensions in the UK.  

Double Taxation: UK-Australia (SI 2003 Number 3199) (Form Australia-Individual 2003)

The completed and signed form should be send to the Australian tax office for validation. They will return the validated form to you, so you can forward to HMRC, using the address on the front page of the form.  

Please note for the future that this form will need to be completed everytime you commence a new pension, including state pension.

Thank you.

Hi HMRC, I entered the UK under the BNO Visa on 28th April, and lived with my daughter in her rented flat. On 1st August, I moved to a new built house purchased by me. For split year treatment, is the period from 28th April to 30th July living in my daughter's rented flat considered to be "temporary accommodation" (Case 4 RDRM 12160)? What is the definition of "temporary accommodation"? Thank you

Hi Johnny Yuen,
Please refer to:
RDRM13080 - Residence: The SRT: Annex A: The principle and characteristics of accommodation as a UK tie
Thank you.