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Posted Tue, 11 Oct 2022 18:58:46 GMT by crazy00hk
I started to live and become a UK resident in Oct 2021, but I received a delayed payment for my service done in Hong Kong in Mar 2022 Do I need to file a split year treatment and report it as my foreign income? Thanks.
Posted Fri, 14 Oct 2022 08:00:54 GMT by HMRC Admin 20
Hi crazy00hk,

You will need to work out if your are resident in the UK for the whole tax year or not.
Where you are resident for the whole tax year, you will need to declare the foreign income.  
If you are deemed not resident for the whole tax year, you will need to determine if split year treatment is allowable.  
You can check this by completing the statutory residence tests at:
RDR3 Statutory Residence Test.

Thank you.
Posted Fri, 14 Oct 2022 10:09:42 GMT by crazy00hk
I've done the test and I only deemed a UK resident in Oct 2021. I will file a split year treatment. In this case, do I still need to fill SA106 and report that part of "foreign income"? Thanks.
Posted Mon, 17 Oct 2022 12:51:33 GMT by HMRC Admin 17

You would need to apply the residency tests to determine if a self assessment tax return is required. 

If split year treatment applies, then you will need to complete a self assessment tax return.

Thank you.

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