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Posted Fri, 02 Dec 2022 15:33:09 GMT by kwan-pui cheung
Hi HRMC admin, I arrived the UK in Oct 2021 and I have no UK income for the tax year 2021-22. At first, I thought I would need to submit a tax return via self-assessment and apply for the split year treatment, hence I opt in for self-assessment with the reason of having foreign income during 6 Apr 21 to 31 Oct 2021. However, when I used the tool provide by HRMC - Check your UK residence status before submitting the self-assessment, the result shown that I do not have enough ties with the UK, and I am not considered as a UK Tax resident for the year of 2021-22. In my case, may I know if I still need to action as below: 1) submit the tax return (2021-22) and apply for split year treatment for HRMC to file the record 2) provide evidence or submit any form to confirm my non-UK residence status if the above two actions are not necessary, do I need submit the online form - Stopping self-employment to tell HRMC about the change of my self-assessment position or call HRMC instead? Thanks a lot kcheung
Posted Tue, 06 Dec 2022 14:00:27 GMT by HMRC Admin 19
Hi,

If you had no UK income in the 2021-22 tax year, your UK residence status in 2021/22 is not relevant for tax purposes and you are not required to complete a 2022 Self Assesment tax return. You can see guidance here:                                                                            

Tax if you come to live in the UK

Thank you.

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