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Posted Mon, 23 Oct 2023 19:42:40 GMT by
Hi, I have a question on my split year treatment, in particular with the tables in RDRM12150 and RDRM11520. I started to have a home in UK on 1 Aug 2022 and for the rest of the tax year 2022/23 (i.e. I stayed in UK for 247 days, which is more than 183 days), and counting. I was not tax resident for any of the 3 tax years before the 2022/23 tax year. I want to apply split year treatment for my 2022-4-6 to 2022-7-31 income as overseas part. How do that tables in RDRM12150 and RDRM11520 impact me? Should I choose the '40' from the value in RDRM12150, and then check this against the Table B, i.e. as '40' falls under the category '46-90' days' in the RDRM 11520. hence 'All 4 UK ties' are needed in order to make the period 2022-4-6 to 2022-7-31 not applicable to be treated as overseas income? Thanks TCTY -
Posted Fri, 27 Oct 2023 11:33:29 GMT by HMRC Admin 25
Hi TC_UK,
HMRC cannot advise you on this as this is for you to determine based on the guidance available.
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. 


 

  
 
Posted Fri, 27 Oct 2023 16:30:46 GMT by
Thanks Admin Sorry if I didn't make myself clear in my previous question - I have difficulty in understanding how to use the table in the RDRM12170 If I arrived on 1 Aug 2022 (hence overseas period is 6 Apr 2022 - 31 Jul 2022), what value should I choose from the table below to reduce the day count limits in the sufficient UK ties tables? Should it be '40' (the value marked with # sign below), or should it be the sum of '10' + '20' + '30' + '40' (i.e. the value marked with both # and * sign below)? Date For 15 substitute For 45 substitute For 90 substitute For 120 substitute 6 - 30 Apr 1 4 7 10 * 1 - 31 May 2 7 15 20 * 1 - 30 Jun 4 11 22 30 * 1 - 31 Jul 5 15 30 40 # 1 - 31 Aug 6 19 37 50 and after I choose the value in the table above, then how to use it in the table in RDRM11520 to find out how many ties needed? Many thanks! Best wishes, TC For example, if I arrive on 1 Aug 2022 and say in the UK for the rest of the tax year 2022/23, should I just choose the value '40' (value with column 'For 120 substitute' and the row ' 1-31 Jul')? Or I have to add up the '10', '20', '30' and '40' in the rows I
Posted Tue, 31 Oct 2023 14:30:40 GMT by HMRC Admin 10
Hi
We are only able to provide general advice in this forum, so we are unable to advise you on this matter.  
This is a decision that you will need to make for yourself or seek professional advice on the matter.

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