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Question about split year

Posted Fri, 08 Sep 2023 15:59:28 GMT by
Hi, I arrived in the UK on the 24th of April 2022, and I resigned from my job in Hong Kong on the 15th of April. My income was already taxed by Hong Kong. Is it necessary for me to apply for a split-year tax arrangement? Thanks
HMRC Admin 19 Response
Posted Mon, 18 Sep 2023 12:33:09 GMT by HMRC Admin 19 Response
Hi,

If you are considered resident in the UK for the whole tax year, you are taxable on your worldwide income in that tax year. Where split year treatment applies, you only need to declare your worldwide income from the date you arrived in the UK. You can find guidance on split year treatment here:

RDR3 Statutory Residence Test

Overseas income and gains must be declared in a Self Aassessment tax return.

Thank you.
 

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