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Posted Wed, 20 Sep 2023 21:52:40 GMT by Yiuwa
Hi HMRC admin, I would like to clarify my situation and determine whether myself and my wife being UK resident for 22/23 tax year Me and my wife started living in UK from 30 Jan 2023 I transferred my position to my employer's UK office and started working full time on 1 Mar 2023 (and in Feb 2023 I was still working for the same company's overseas branch), while my wife didn't work in UK after moving to the UK So I would like to understand the following, in the context of tax year 2022-2023: 1. Am I UK resident? 2. If 1. is positive, would it mean that any income I made between 30 Jan 2023 and the end of the tax year would be taxable? What about those generated before I moved to the UK 3. Would my wife be classified as UK resident? 4. If so does she have to file her income from overseas and local bond yields / fixed deposit interest? Would that be restricted to those after she started living in the country, or it would extend beyond that? Does it matter the whereabouts of respective financial institution (UK vs overseas)? Based on my understanding from the automatic and ties test I don't think we are UK resident for 2022-2023 tax year, but I would like to confirm that Thanks for the help Regards, YW
Posted Mon, 25 Sep 2023 19:21:14 GMT by Yiuwa
Hi HMRC Admin, Can you guys advise? Regards, YW
Posted Tue, 26 Sep 2023 14:07:01 GMT by HMRC Admin 17

HMRC cannot advise you on this as it is up to you to determine your residence basis based on the guidance available - :

RDR3 Statutory Residence Test  .

You may also want to look at :

Residence, Domicile and Remittance Basis Manual  . 

If you qualify for split year then you only report any foreign income for the UK part of the year :

Residence, Domicile and Remittance Basis Manual  .

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 will help you work out if split year treatment applies.

Thank you.


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