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Posted Thu, 11 Jan 2024 21:23:37 GMT by
Hi Officer 1. )I arrived in UK on 5 Oct 22 and I understand I am not tax residence for the year 2022-23 after going through the self residence test. I understand I don't need to apply for the split year applicatio if I am not tax resident for 2022-23? 2) I applied for the UTR number for my 2023-2024 assessment on line few weeks ago but I dont received the UTC now, how can I check the status? Thanks MS
Posted Thu, 18 Jan 2024 14:49:56 GMT by HMRC Admin 25
Hi MS Cheung,
1. You can get split year treatment when you leave the UK part way through the year and will stay out of the UK for at least a full tax year or come to the UK part way through the year and they lived out of the UK for at least a full tax year before they arrived or 
accompany a spouse or civil partner when they leave or return to the UK to work full time abroad.
2. If the UTR still not received you will need to contact HMRC to review:
Self Assessment: general enquiries
Thank you. 
Posted Tue, 23 Jan 2024 09:58:05 GMT by
Hi Officer 1. We had never been or worked in U.K. before we arrived in the UK on 4 Oct 22. We had a permanent residential home and lived in more home countires for more than 10 years and over 180 days in 2022-23 tax year. We don't have family members here and no one is a tax resident on or before 2022-23. As I am not a tax resident in 2022-2023, I dont require to apply for split year and submit self assessment? Please advise thanks
Posted Fri, 26 Jan 2024 09:57:53 GMT by HMRC Admin 25
Hi MS Cheung,
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 will help you work out if split year treatment applies. 
Thank you. 


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