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Posted Fri, 08 Dec 2023 11:49:13 GMT by Louie Fan
Can I apply split year treatment for tax year 2023/2024 if I temporarily visited in the UK? My situation: My spouse and I obtained BNO Visa on 1/2023, we were never UK Tax residents before. My spouse came in the UK first on 2/2023 to arrange our continuous living here. On 3/2023, he entered the 12 months tenancy agreement with the landlord. I came to visit my spouse on 2/4/2023 and returned to Hong Kong on 12/4/2023. During that short visit, I stayed in the apartment my spouse rented. After completing my Hong Kong employment contract, I moved in the UK on 5/8/2023. I am living with my spouse and I do not have any work here up to now. I understand that I am not UK tax resident for 2022/2023 as I fitted the automatic overseas test. For 2023/2024, I would be a tax resident as I would stay in the UK over 183 days. My concern is, can I apply split year treatment that the date (5/8/2023) I actually moved in the UK? or I can't split as I already had a 'home' at the start of the tax year (6/4/2023). Thank you.
Posted Thu, 14 Dec 2023 08:16:56 GMT by HMRC Admin 25
Hi Louie Fan,
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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