Hi,
You would need to review the guidance at RDR3 and take the statutory residence tests, to determine your UK tax residency status in 2023 to 2024.
RDR3 Statutory Residence Test
If you are resident in the UK for the whole tax year, you will need to consider the split year treatment guidance.
If split year treatment applies, you would only declare your world-wide income from the date you arrived in the UK until the end of the tax year.
If split year treatment does not apply, you will need to declare your world-wide income for the whole tax year and claim a foreign tax credit of up to 100% of the foreign tax paid.
If you are considered to not UK resident for the whole tax year, you would declare that you are not resident and only include any income and capital gains arising in the UK in a tax return.
Where you have to declare foreign income / capital gains, where foreign tax is payable, you can claim a foreign tax credit in the foreign section of a tax return.
Have a look at:
Self Assessmentfor guidance on self assessment
If you are considered not UK resident for the whole tax year and have no UK income or capital gains arising in the period you were resident in the UK, a tax return would not be required.
Thank you.
