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Posted Fri, 05 May 2023 04:54:50 GMT by
I will be arriving uk on 15 Aug 2023 from Hong Kong and will become a tax resident for the year 23-24 (having stayed in uk for more than 183 days). I was never a uk tax resident before 23-24. I would like to rent a house in uk and enter a tenancy agreement before I arrive on 1 July 2023. However I will only start to stay in the house after I landed in 15 Aug 2023. I still own a flat in Hong Kong (my original residence) after I have arrived in UK. I do not have other ties before I arrive in UK. If I would like to consider split year treatment for my overseas income by case 8, will the UK part of the tax year start on 1 July 2023? Or on 15 Aug 2023? Thanks.
Posted Wed, 10 May 2023 14:31:27 GMT by HMRC Admin 5
Hi,

In Split Year Treatment scenarios, the UK part of the year is regarded as beginning on the day an individual arrives in the UK.                                            

You can find more here-

RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply

Thank you.

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